#section 54
Log in to FollowEvery article filed under the “section 54” tag — analysis, news and updates.
811 articlesIncome Tax
Income Tax
CIT(A) Cannot Admit Fresh Evidence Without AO’s Opportunity – Violation of Rule 46A; Matter Remanded
Income Tax
Income Tax
Analysis of 20% LTCG with Indexation vis-à-vis 12.5% Without Indexation
Goods and Services Tax
Goods and Services Tax
Refund of Inverted Duty ITC Cannot Be Denied Using Later GST Circular Because Right Accrued Earlier: Calcutta HC
Income Tax
Income Tax
Multiple Floors in Single Building Not Separate Houses for Section 54 deduction: ITAT Mumbai
Income Tax
Income Tax
FMV of flat received on surrender of tenancy right will be cost of acquisition
Income Tax
Income Tax
Section 263 Upheld Due to Lack of Enquiry on Section 54F Claim & Foreign Property Ownership
Income Tax
Income Tax
Section 54 Exemption Allowed – Possession Date of Under-Construction Flat Relevant, Not Agreement Date – ITAT Mumbai
Goods and Services Tax
Goods and Services Tax
Refund of GST paid erroneously cannot be denied solely on ground of limitation
Income Tax
Income Tax
ITAT Delhi Quashes Reassessment; Non-Service of Sec 148 Notice & Incorrect Reasons Void Proceedings
Income Tax
Income Tax
Deduction U/s 54F Allowed – Deposit in CGAS Not Mandatory if Investment Made Within Extended Time
Goods and Services Tax
Goods and Services Tax
Refund claim of accumulated ITC allowed even when input and output tax is same
Income Tax
Income Tax
Deemed Dividend U/s 2(22)(e) Largely Deleted & Sec.54 Deduction Allowed
Income Tax
Income Tax
ITAT Pune Allows Section 54B Exemption Despite Delay in Registration of Agricultural Land
Income Tax
Income Tax
