#section 54
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Capital Gains from Sale of Multiple Residential Houses Eligible for Section 54 Exemption If Invested in One Residential House

Section 54/54F Exemption Allowed despite Non-CGAS Deposit if Sale Proceeds Invested in House on Time

Section 54 Exemption Must Be Computed Asset-Wise as Each House Transfer Is a Separate Source of Capital Gain: ITAT Bangalore

Various Income Tax exemptions available against Capital Gains

Section 54 Exemption Available for Every House Sold: Bengaluru ITAT

ITAT Ahmedabad Quashes Addition as AO Exceeded Limited Scrutiny Scope

Bangalore ITAT Upholds Section 11 Exemption Despite Alleged Capitation Fee Collections

Pune ITAT Deletes ₹4.02 Crore ‘On-Money’ Addition; Third-Party Statements and Dumb Documents Not Enough

Commercial Label in Sale Deed Not Enough to Deny Section 54 Relief: ITAT Delhi

No Addition on Reopening Issue, No Addition on Any Other Issue: Bangalore ITAT Quashes Reassessment

Can Capital Gains Exemption Be Claimed If House Is Bought in Spouse’s/Family Members Name?

ITAT Criticises AO’s Inaction as Remand Reports & Upholds Section 54 Denial

Section 234B Interest Not Leviable When Seized Cash Exceeds Tax Liability: ITAT Jabalpur

Section 50C Addition Upheld as Seized Cash Confirmed On-Money Receipt
Explore the latest section 54 updates on TaxGuru, including relevant Income-tax Act provisions, rules, notifications, circulars, judicial decisions and compliance guidance. The coverage highlights important tax positions, procedural requirements, assessments, deductions, penalties and litigation developments to help taxpayers and professionals understand the practical implications of changes in income-tax law.
