#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 as Possession Date Considered Over Registration Date

No Specific Charge = No Penalty – ITAT Deletes 270A Penalty for Vague Notice Bonafide Claim

Wrong Section Claim Not Fatal: ITAT Remands Matter & Nullifies Penalty

Section 148 Proceedings Invalid When Based on Previously Considered Information

ITAT Chennai Remands Section 54F Claim, Protective Addition & TDS Credit Issues

No Need for CGAS Deposit If Entire Capital Gains Utilised Before Filing Return – Matter Remanded for Verification

Reopening on Change of Opinion Invalid: ITAT Quashes Entire Assessment

Section 54 Deduction Allowed Despite Incomplete Documents: ITAT Bangalore

ITAT Mumbai: Sec 54 Claim Cannot Be Denied Merely for No Original Return-Allowed in Reassessment

Taxation of Property Transactions: Key Section 54/4F Judicial Pronouncements – Part 2

Taxation of Property Transactions: Key Section 54/4F Judicial Pronouncements- Part 1

Section 54 Deduction Allowed for Multiple Floors Due to Single Residential House Interpretation

Section 54F Claim Revived – ITAT Allows Fresh Chance to Prove Construction with Additional Evidence

Fresh Claim of Section 54F Cannot Be Rejected Mechanically – ITAT Remands for Reconsideration
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.
