#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.
Income Tax
Income Tax
Conditional Possession under JDA is NOT Transfer – Capital Gain Tax in AY 2016-17 Deleted; Taxable Only in AY 2019-20
Income Tax
Income Tax
No Sale, No Gain: ITAT Sends ‘Imaginary Capital Gain’ Back for Fresh Verification
Income Tax
Income Tax
Land Bought Early Still Qualifies: ITAT Says 54F Covers Full House, Not Just Bricks
Income Tax
Income Tax
New Flat Purchase Date Clarified: Late Stamp Duty Registration Doesn’t Void 54F Reason
Income Tax
Income Tax
Section 147 ‘Fishing Net’ Doctrine Upheld: ITAT Voids Reopening for Unrelated Additions
Income Tax
Income Tax
Belated but Bona Fide: ITAT Deletes Penalty on Capital Gain Claim- When Deduction is Valid, Penalty is Invalid
Income Tax
Income Tax
ITAT Delhi delivers a two-fold relief – quashes reassessment as void for lack of jurisdiction & grants full Section 54F exemption even where houses are constructed in son’s name
Income Tax
Income Tax
Deduction u/s. 54F not confined to registered sale deed or possession
Income Tax
Income Tax
No Capital Gains Tax on JDA Execution Until Land Possession Is Handed Over
Income Tax
Income Tax
Deduction u/s. 54F being beneficial provision to be applied as per peculiar situation
Income Tax
Income Tax
Income Tax reassessment order was quashed for delay in issuing sec.143(2) notice
Income Tax
Income Tax
Section 54F Exemption Not Available for Renovation or Extension of Existing House: Kerala HC
Income Tax
Income Tax
Section 54F Exemption Cannot Be Denied If Construction Began Before Sale: Delhi HC
Income Tax
Income Tax
ITAT Restores 54F Claim Case as Assessee Missed Hearing Due to Family Medical Crisis
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.
