#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.

Section 54 Exemption Allowed Despite Property Purchased in Spouse’s Name

Reopening Based Only on Change of Opinion Is Not Permissible: ITAT Chennai

Receipts on surrender of tenancy rights not taxable U/s 56(2)(x): ITAT Mumbai

ITAT Allows Section 54 Deduction despite Registration Delay as Payments Made in Time

Income Tax Tribunal Resets Ex-Parte Dismissal, Ensures Fair Hearing

Sale of share treated as capital gain since no specific amount assigned towards non-compete fee

Farmhouse Qualifies as Residential House: Delhi ITAT Upholds Section 54F Relief

Additional Evidence Leads to Remand of Section 54F Farmhouse Dispute

Exemption Under Section 54F Allowed for Multiple Flats by Madras HC

Stamp Duty vs RR Value Confusion: ITAT Remands ₹75.33L Addition

Section 54/54F Deductions Denied on Joint Ownership in Capital Gains Case

Section 54F Deduction Allowed as Joint Ownership Not Treated as Full Ownership

Exemption Denied for Second Flat Under Section 54F Due to Single-Unit Rule

Gifted Shares, Long-Term Gains: ITAT Delhi Throws Out Revenue’s STCG Theory
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.
