#Section 54B
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156 articlesIncome Tax
Income Tax
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)
Income Tax
Capital Gains Exemptions [Section 10(37), 54, 54B, 54D]
Income Tax
Income Tax
Capital Gain Tax without Adjusting Cost of Acquisition – HC directs appellant to file Appeal with CIT(A)
Income Tax
Income Tax
Deduction u/s 54B allowable even if nature of land converted to non-agriculture just before transfer
Income Tax
Income Tax
Exemption u/s 54B is available to HUF with effect from 1st April 2013
Income Tax
Income Tax
Exemption u/s 54B not available when property not purchased in name of assessee
Income 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
