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Income Tax Case Laws - Section: 54F


Income Tax

Cases for Section: 54F
Showing 1 to 15 of 202 Records

2014 (4) TMI 467 - ITAT DELHI


Deduction u/s 54/54F - Deletion of addition made on a/c of Long Term Capital Gain - CIT(A) stated that appellant is eligible to get benefit u/s 54/54F as claimed and AO is not legally correct in withdrawing benefit for default of builders not to allo ......

2014 (4) TMI 387 - ITAT HYDERABAD

N. Revathi, Hyderabad Versus ITO, Ward-6(4), AC Guards, Hyderabad

Denial of claim of exemption u/s 54F of the Act - Whether the building constructed by the assessee on which exemption u/s 54F of the Act has been claimed is a residential building as claimed by the assessee or a building constructed for commercial us ......


Commissioner of Income-tax Versus Smt. Sanghamitra Bharali

Genuineness of the Transaction – LTCG on sale of shares – shares of listing company were purchased in cash - Allowanbility of claim of exemption u/s 54F of the Act - Held that:- The assessee has not been able to prove that the shares were purchased o ......

2014 (4) TMI 211 - KERALA HIGH COURT


Deduction u/s 54F - Validity of Tribunal’s action - Tribunal remanded the matter back to the AO - Due date is u/s 139(1) and not u/s 139(4) - Held that:- It is possible that facts of the other appeal considered by the Appellate Tribunal along with ap ......

2014 (4) TMI 71 - ITAT HYDERABAD

Dy. Commissioner of Income-tax Versus Shri MV. Subramanyeswara Reddy(HUF), Hyderabad And Others

Deletion of Additions - Unexplained Investments - purchase of plot on account of unexplained investment – Whether CIT(A) ought to have not admitted fresh evidences submitted by assessee which is against Rule 46 of Act - Held that:- additional eviden ......

2014 (3) TMI 765 - ITAT COCHIN

The ITO, Wd. 1, Kannur Versus Smt. Rosamma Korah

Exemption u/s 54F of the Act – Determination of due date - Whether the due date mentioned in section 54F(4) is the due date for filing the return u/s 139(1) or the due date for filing the return of income u/s 139(4) of the Act - Held that:- The decis ......

2014 (3) TMI 466 - ITAT AHMEDABAD

Income Tax Officer Versus Shri Arjundbhai Dolat Desai, (HUF)

Deletion of disallowance u/s 54B of the Act – Sale of non-agricultural plots - Held that:- The Revenue contended that the CIT(A) has erred in accepting the additional evidences furnished during the appellate stage without remanding the same to the AO ......

2014 (3) TMI 355 - ITAT HYDERABAD

Harish Chand Surana Versus Dy. CIT, CC-2, Hyderabad

Addition on undisclosed income – Sale of land – Held that:- The contention of the assessee that no addition can be made on the basis of unsigned documents is not tenable because unsigned documents are not the only evidence but they are corroborated b ......

2014 (3) TMI 292 - ITAT HYDERABAD

Sri ABVS. Prakash, Hyderabad Versus The Asst. CIT Central Circle-1, Hyderabad

Capital Gain - Transfer u/s 2(47) - Claim of deduction u/s 54F of the Act - Development Agreement to develop the property - liability of the capital gains of the co-owners – Held that:- The decision in Ms. K. Radhika Versus Deputy Commissioner of Inc ......

2014 (3) TMI 26 - ITAT AHMEDABAD

DCIT, Circle-15, Ahmedabad Versus Shri Radhakant M. Tripathy

Allowability of deduction u/s 54F of the Act – Held that:- The CIT(A) while allowing this deduction has given a finding that Assessee had executed sale deed for sale of land at Jayendra Park Housing Society on 26.03.2007 for Rs. 60 lacs and the trans ......

2014 (3) TMI 17 - ITAT HYDERABAD


Penalty u/s 271(1)(c) of the Act – Inaccurate particulars furnished - Held that:- The conduct of the assessee demonstrates conscious disregard to his obligation - Payment of resultant taxes, consequent to survey and detection by the Department of the ......


Commissioner of Income-tax Versus A. Suresh Rao

Exemption u/s 54EC and 54F - Held that:- Relying upon the decision in Smt. Saroj Aggarwal v. Commissioner of Income-tax [1985 (9) TMI 6 - SUPREME Court] - It is not necessary that after payment of cost of acquisition, a title deed is to be executed i ......

2014 (1) TMI 1583 - ITAT DELHI

ITO, Ward 13(1), New Delhi Versus Shri Kapil Nagpal

Whether the shares transferred were long term capital asset or not - Held that:- The assessee has filed share transfer form and share certificate to proof that the shares were purchased on 25.10.2005 - If the Assessing Officer had any doubts on these ......


The Commissioner of Income Tax Versus Ritesh Kumar Kumat

Exemption u/s 54F - Held that:- Decision in Shashi Sharma vs. CIT [1996 (3) TMI 65 - MADHYA PRADESH High Court] followed - As per the Central Board of Direct Taxes Circular No. 471 issued dated October 15, 1986 - Section 54 of the Act says that withi ......

2014 (1) TMI 1364 - ITAT KOLKATA

Subhas Chandra Parmanandka Versus Income Tax Officer

Denial of deduction u/s 54F of the Act - Compensation received treated as income from undisclosed source – Held that:- Once the assessee has entered into an agreement for the purchase of space which is specified and the place is also specified then i ......

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