#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
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
Aircraft Export IGST Refund Dispute: Writ Withdrawn With Liberty to File Fresh Refund Claim
Income 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
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.
