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Section 54

Sec. 2(47), Sec. 143(1), Section 148, Section 54

Bombay H.C : The return was processed u/S. 143(1) of the Act and returned income was accepted

Avijit Das / December 14, 2018

High Court Of Bombay Amarjeet Thapar vs. ITO Section 2(47), 54, 143(1), 148 Asst. Year 2013-14 Akil Kureshi & M.S. […]

Sec. 143(1), Income Tax Case Laws, Sec. 142(1), Section 129, Section 54, Section 54F

Madras H.C : Whether any part of the capital gain from transfer of the residential house is exempt from the capital gain tax and if so to what extent

Avijit Das / August 6, 2018

High Court Of Madras C. Aryama Sundaram vs. CIT Indira Banerjee, CJ & Abdul Quddhose, J. Section 143(1), 129, 142(1),

AAR-New Delhi : Where applicant purchases a residential house abroad in assessment year 2012-13 out of capital gain on sale of inherited property in India within two years from date of sale, he has to be allowed benefit of deduction under section 54

Avijit Das / December 22, 2017

Authority For Advance Rulings, New Delhi Dipankar Mohan Ghosh, In re Section : 54 Assessment Year : 2012-13 R.S. Shukla,

Karnataka H.C : Sale consideration received by the assessee would be entitled to benefit under Sec.54 of the Income Tax Act, even though the sale was not completed and possession handed over to the assessee within two years as per Sec.54 of the Income Tax Act, is perverse, arbitrary and contrary to law

Avijit Das / September 28, 2016

High Court Of Karnataka CIT, Bangalore vs. Mrs. Shakuntala Devi Section 54 Assessment Year 2003-04 Jayant Patel And Aravind Kumar,

S.C : the non urban area has not been declared to be so by any general or special order of the Central Govt

Avijit Das / August 11, 2015

Supreme Court Of India Fibre Boards (P.) Ltd. vs. CIT, Bangalore Section 54G A.K. Sikri And Rohinton Fali Nariman, JJ.

Karnataka H.C : the finding of the Assessing Officer under section 154 of the Act that assessee is not entitled for benefit under section 54 and is entitled only under section 54F and 54EC of the Act as accepted by the assessee is a debatable issue and hence proceedings under section 154 are incorrect and consequently recorded a perverse finding

Avijit Das / March 19, 2015

High Court Of Karnataka CIT And Another vs. Pradeep Kar Section 54 Asst. Year 2002-03 Vineet Saran & S. Sujatha,

Sec. 271(1)(c ), Sec. 260A, Section 54, Section 54F

Karnataka H.C : The assessee’s petition has been admitted by the Hon’ble High Court of Karnataka

Avijit Das / March 10, 2015

High Court Of Karnataka CIT & Anothers vs. Dr. Harsha N. Biliangady Section 271(1)(c), 54, 54F, 260A Asst. Year 2008-09

Sec. 2(14), Sec. 2(47), Section 54

Delhi H.C : the amounts spent by the assessee were towards acquisition of a capital asset, during the relevant year, and that the amount spent towards improvements was deductible

Avijit Das / February 9, 2015

High Court Of Delhi CIT-XVI vs. Ram Gopal Section : 2(14), 2(47) and 54 Assessment Year : 2009-10 S. Ravindra

Section 54, Sec. 2(47)

S.C : Assessee having executed an agreement to sell in respect of a house property, purchased a new residential property within one year from date of agreement to sell and subsequently sale deed could not be executed within prescribed time due to an order passed by competent court, in such peculiar facts, a valid transfer took place within meaning of section 2(47) by even executing agreement to sell and, consequently, relief under section 54 was to be granted to assessee in respect of purchase of new residential property subject to fulfilment of other conditions

Avijit Das / July 1, 2014

Supreme Court Of India Sanjeev Lal vs. CIT, Chandigarh Section : 54, 2(47) Assessment Year : 2005-06 Anil R. Dave

Bombay H.C : Acquisition of flats had been done independently but eventually they were a single unit and house for purpose of residence, claim under section 54 could not be denied

Avijit Das / June 10, 2014

High Court Of Bombay CIT -21, Mumbai Vs. Devdas Naik Section 54 Assessment Year 2007-08 S.C. Dharmadhikari And B.P. Colabawalla,

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