#Section 54B
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150 articlesIncome Tax
Income Tax
Section 54B Exemption on payment for purchase of land against advance received
Income Tax
Income Tax
Section 54B exemption eligible on Agricultural Property purchased against Advance of Agricultural Property Sale
Income Tax
Income Tax
Initiation of reassessment proceeding by mere putting a seal as approving statement not sufficient
Income Tax
Income Tax
Section 54B of Income Tax Act being an exemption provision needs to be interpreted strictly
Income Tax
Income Tax
Benefit u/s 54B not deniable on fact that property was valued as non-agricultural land for stamp paper
Income Tax
Income Tax
Section 54B exemption cannot be Denied for Agricultural Land Purchase in Wife’s Name
Income Tax
Income Tax
Invocation of section 263 justified as AO allowed deduction u/s 54B without necessary inquiry
Income Tax
Income Tax
ITAT allows Section 54B deduction to HUF on agricultural land purchased in Individual capacity
Income Tax
Income Tax
Representation against Extension of time limit under section 54 to 54GB without extension of Income Tax Return due date
Income Tax
Income Tax
Extension of time limit for compliance under section 54 to 54GB
Income Tax
Income Tax
Deduction u/s 54B ineligible if land not used for agricultural purpose
Income Tax
Income Tax
Investment made in other’s name not eligible for exemption u/s. 54B
Income Tax
Income Tax
Summary of section 54B of Income Tax Act, 1961
Income Tax
Income Tax
