#section 54
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811 articlesIncome Tax
Income Tax
Exemption u/s 54 not to be denied due to delay in completion of project beyond control of assessee
Income Tax
Income Tax
Acquisition of flat in under construction building should be considered as Construction and not Purchase
Income Tax
Income Tax
Deduction U/s. 54 can be claimed for House purchased in wife’s name
Income Tax
Income Tax
Allowability of Investment in new asset after furnishing of return U/s. 54
Income Tax
Income Tax
No deduction U/s. 54F for amount not invested in CGAS within period U/s. 139(1) or 139(4)
Income Tax
Income Tax
Even if a residential house consists of several independent units- Deduction U/s. 54 / 54F can be claimed
Corporate Law
Corporate Law
Exemption U/s 54 available on amount invested despite non-completion of construction by builder within prescribed time
Income Tax
Income Tax
Section 54/54F exemption not available if house purchased is not for residence of the Assessee
Income Tax
Income Tax
Final occupation date to calculate Purchase date for section 54F exemption allowed
Income Tax
Income Tax
Section 54/ 54F benefit cannot be denied for mere non registration of sale deed
Income Tax
Income Tax
Section 54 not prescribe any condition vis-a-vis commencement of construction
Income Tax
Income Tax
Sec. 54 ITAT allows capital gain exemption despite investment in Term Deposit A/c Instead of Capital Gain Scheme A/c
Income Tax
Income Tax
Section 54 exemption cant be denied for delayed cheque deposit by builder
Income Tax
Income Tax
