#section 54
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811 articlesIncome Tax
Income Tax
Section 54F Relief Allowed in Reassessment: ITAT Treats JDA Flats as Investment
Income Tax
Income Tax
Section 263 Revision Quashed Due to Pending Appeal on Same Issue Before CIT(A)
Income Tax
Income Tax
Section 54 Exemption Allowed as Possession Taken Despite Unregistered Agreement
Income Tax
Income Tax
Section 54 Benefit Granted as Possession of Under-Construction Flat Taken Within 3 Years
Income Tax
Income Tax
Section 54 Deduction Issue Remanded for Failure to Consider Judicial Precedents
Income Tax
Income Tax
Reassessment Upheld Due to Undisclosed Capital Gains on Registered Sale Deed: ITAT Mumbai
Income Tax
Income Tax
Section 54F Allowed Even When Property Purchased in Sister’s Name – Subsequent Gift Validates Claim
Income Tax
Income Tax
Include Previous Owner’s Holding Period for Inherited Property; Section 54EC Relief Allowed: ITAT Ahmedabad
Income Tax
Income Tax
No Irrevocability Clause Required for Sec 12AB Registration – Bombay HC Quashes Rejection of Trust Registration
Income Tax
Income Tax
Sec 54 Benefit Upheld – Investment Within Time Sufficient, Possession Delay Not Fatal
Income Tax
Income Tax
Stamp Duty Addition Deleted – Allotment Date Prevails for Sec 56(2)(x) Valuation
Income Tax
Income Tax
Section 54F Deduction Allowed as Multiple Flats Treated as Single Residential Unit: ITAT Mumbai
Income Tax
Income Tax
Section 54 Exemption Allowed for Multiple Properties as Pre-2015 Law Permitted It: ITAT Delhi
Goods and Services Tax
Goods and Services Tax
