#Section 54B
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150 articlesIncome Tax

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Section 54B Exemption Valid for Pre Sale Deed Registration Land Investment: ITAT
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ITAT Upholds Revision: No AO Inquiry on Political Donation Receipts for 80GGC Deduction
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ITAT Allows section 54 Deduction for property registered in spouse’s name
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Agricultural Land in Wife’s Name Eligible for Capital Gain Deduction u/s 54B
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ITAT Delhi dismisses reopening as same was based on change of opinion
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Section 54B Capital Gains Exemption: ITAT remands Matter to AO
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Penalty u/s 271D sustained for cash receipts in contravention of provisions of section 269SS
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Additional disallowance without converting limited scrutiny to complete scrutiny unsustainable
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No Section 54B Exemption for Agricultural Land Bought in Son/Daughter-in-law’s Name
Income Tax![Capital Gains Exemptions [Section 10(37), 54, 54B, 54D]](https://taxguru.in/wp-content/uploads/2026/07/Income-Tax-1.jpg)
![Capital Gains Exemptions [Section 10(37), 54, 54B, 54D]](https://taxguru.in/wp-content/uploads/2026/07/Income-Tax-1.jpg)
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Capital Gains Exemptions [Section 10(37), 54, 54B, 54D]
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Capital Gain Tax without Adjusting Cost of Acquisition – HC directs appellant to file Appeal with CIT(A)
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Deduction u/s 54B allowable even if nature of land converted to non-agriculture just before transfer
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Exemption u/s 54B is available to HUF with effect from 1st April 2013
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