#section 54
Log in to FollowLatest section 54 updates, provisions, case laws, compliance requirements, tax implications and expert analysis under Income-tax law on TaxGuru.
Income Tax
Income Tax
ITAT Allows Section 54 Deduction as Delay in Sale Deed Registration Was Beyond Assessee’s Control
Income Tax
Income Tax
Multiple Houses Eligible for Section 54 Relief Prior to 01.04.2015: ITAT Delhi
Income Tax
Income Tax
Section 54 Exemption Allowed as Investment Was Made Within 2 Years Despite No CGDS Deposit
Income Tax
Income Tax
Unregistered Sale Agreement Can Qualify for Section 54 Relief: Hyderabad ITAT
Income Tax
Income Tax
Delhi HC: Additional Documents Can Be Filed in Criminal Tax Prosecution – “Truth Cannot Be Sacrificed for Technicalities”
Income Tax
Income Tax
Unlisted Bonds Lose LTCG Benefit; No Capital Gains Exemption for Depreciable Assets under Income Tax Act 2025
Income Tax
Income Tax
Section 54 Exemption Allowed as Possession Date Considered Over Registration Date
Income Tax
Income Tax
Section 54 Exemption not eligible on Sale of Open Land Without Building: ITAT Allahabad
Income Tax
Income Tax
Wrong Section Claim Not Fatal: ITAT Remands Matter & Nullifies Penalty
Income Tax
Income Tax
ITAT Chennai Remands Section 54F Claim, Protective Addition & TDS Credit Issues
Income Tax
Income Tax
Section 69A Addition Deleted Due to Incorrect Assumption of Payment Timing
Income Tax
Income Tax
Full Section 54 Exemption Allowed – Pre-Purchase Payments Also Count Towards Investment
Income Tax
Income Tax
No Need for CGAS Deposit If Entire Capital Gains Utilised Before Filing Return – Matter Remanded for Verification
Income Tax
Income Tax
JDA May Trigger Transfer- But No Double Taxation Allowed: Karnataka HC Relief
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.
