#section 54
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Income Tax
Income Tax
If substantial amount for new property is paid, exemption u/s 54 is available even if actual construction is not completed
Income Tax
Income Tax
Penalty u/s 271(1)(c) leviable for failure to prove genuineness of exemption u/s 54
Income Tax
Income Tax
Advances paid for purchase of assets would amount to utilization of capital gains u/s 54G- SC
Income Tax
Income Tax
No deduction u/s 54 is allowed where assessee has constructed a house prior to the date of transfer of original house
Income Tax
Income Tax
Section 54- Even provisional letter of flat allotment is capital asset
Income Tax
Income Tax
Sec. 54F exemption for deposit in saving a/c instead of capital gain a/c scheme
Income Tax
Income Tax
Capital Gain – Tips to save tax on Transfer of Assets
Income Tax
Income Tax
View taken in one case should be followed by department in respect of Filing of Appeals on similar issues
Income Tax
Income Tax
Section 54 places thrust on investment & not on completion
Income Tax
Income Tax
Sec. 54F exemption cannot be denied for mere delay in construction completion
Income Tax
Income Tax
Section 54/54F exemption cannot be denied if amount been invested within time allowed u/s 139(4)
Income Tax
Income Tax
Section 54/54F Exemption if more than one new flats constitutes one residential house?
Income Tax
Income Tax
Entering of agreement to sell amounts to Purchase U/s. 54 as it creates rights in favour of buyer – SC
Income Tax
Income Tax
Two Flat Merged into one eligible for Exemption U/s. 54 – Bombay HC
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.
