#Section 54F
Log in to FollowLatest Section 54F updates, provisions, case laws, compliance requirements, tax implications and expert analysis under Income-tax law on TaxGuru.

Commercial Property Not a Residential House for Section 54F Exemption: ITAT Chennai in Kesavan Vanithamani Vs. ITO

ITAT Mumbai – Sec.54F Exemption Allowed on Under-Construction Flat Sec. 50C Addition Deleted; Penalty U/s 271(1)(c)

Assessment Against Deceased Person Quashed – Legal Heir Not Obliged to Inform Death

Section 54F Deduction Allowed – Commercial Property Not a Residential House: ITAT Chennai

Deduction U/s 54F Allowed – Deposit in CGAS Not Mandatory if Investment Made Within Extended Time

ITAT Bangalore Quashed Reassessment for Sanction by wrong authority After 3-Year Limit

Section 54F Deduction Based on Actual Sale Consideration, Not Deemed Value: ITAT Raipur

Deemed Section 50C consideration cannot limit Section 54F exemption: ITAT Raipur

Co-founder of Flipkart stayed in India for 141 days hence was Indian national for relevant period

Section 54 Exemption Allowed in Full Despite Minor Delay: ITAT Delhi

Sections 54B & 54F Deductions Reopened: ITAT Ahmedabad Remands Capital Gains Case for Fresh Adjudication

Co-owner’s Relief Applied: ITAT Deletes DVO-Based LTCG Addition and Allows Section 54F Exemption

ITAT Surat Remands Section 54F Claim to AO for Fresh Review of Additional Evidence

ITAT Kolkata Allowed Section 54 Exemption Despite Incomplete House Construction
Explore the latest Section 54F updates on TaxGuru, including relevant Income-tax Act provisions, rules, notifications, circulars, judicial decisions and compliance guidance. The coverage highlights important tax positions, procedural requirements, assessments, deductions, penalties and litigation developments to help taxpayers and professionals understand the practical implications of changes in income-tax law.
