#Section 54B
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150 articlesIncome Tax
Income Tax
No Section 54B exemption if new land not purchased within a period of 3 years
Income Tax
Income Tax
Exemption from Capital Gain Tax | Complete Guide
CA, CS, CMA
CA, CS, CMA
Analysis of Exemptions Under Capital Gains
Income Tax
Income Tax
Exemption under Section 54B – Detailed Analysis
Income Tax
Income Tax
Exemption from capital gain on transfer of agricultural land – Section 54B
Income Tax
Income Tax
Section 54B Deduction not claimed in return- Can CIT(A) Allow
Income Tax
Income Tax
Section 54B does not specify that entire land should be used for cultivation
Income Tax
Income Tax
Section 54B Deduction cannot be denied if AO not conducted any enquiry about use of land for Agriculture
Income Tax
Income Tax
No Deduction u/s 54B /54F if sale deed was unregistered and payment was in cash
Income Tax
Income Tax
Exemption U/s 54B allowable on Jirayat type of agricultural land as it was cultivable land
Income Tax
Income Tax
Section 54B exemption cannot be denied for absence of legal title due to pending litigation
Income Tax
Income Tax
Exemption U/S 54B Available for Purchase of Agricultural Land in Son’s Name
Income Tax
Income Tax
No deduction u/s 54B if purchase made prior to sale of existing land
Income Tax
Income Tax
