#Section 54B
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150 articlesIncome Tax
Income Tax
Section 54B- Land Re-purchased need not be Agricultural on Re-Investment date
Income Tax
Income Tax
No Section 54B exemption on Agricultural Land Purchased in Name of Wife
Income Tax
Income Tax
Section 54B exemption allowable even if land was cultivated only for few days during Relevant Years
Income Tax
Income Tax
Section 54B deduction eligible on Advance Payment to Purchase Agricultural Land
Income Tax
Income Tax
No Section 54B exemption if property not purchased in the name of assessee
Income Tax
Income Tax
Exemption under section 54, 54B, 54D, 54EC, 54F, 54G & 54GGA
Income Tax
Income Tax
Agricultural land situated in rural area is outside the purview of expression ‘capital asset’
Income Tax
Income Tax
No Section 54B deduction denial merely for registration of new agricultural land in name of co-parcener
Income Tax
Income Tax
No Tax on Capital Gains on Sale of Agricultural Land which is not a capital asset
Income Tax
Income Tax
HUF eligible to claim section 54B exemption
Income Tax
Income Tax
No Section 263 Revision If Assessment Orders neither Erroneous nor Prejudicial To Revenue Interest
CA, CS, CMA
CA, CS, CMA
Representation to FM on Concerns of Chartered Accountants
Income Tax
Income Tax
Request to extend time limits under section 54 to 54GB
Income Tax
Income Tax
