Supreme Court: Vacancies From Resignations under CUSAT Act Must Follow Communal Rotation  ||  Supreme Court: Forest Land Cannot Be Leased or Used For Agriculture Without Centre’s Approval  ||  Supreme Court: Gravity of Offence and Accused’s Role Must Guide Suspension of Sentence under CrPC  ||  Supreme Court: Arbitral Awards Cannot be Set Aside For Mere Legal Errors or Misreading of Evidence  ||  SC Acknowledges Child Trafficking as a Grave Reality and Issues Guidelines to Assess Victim Evidence  ||  Allahabad HC: When Parties Extend an Agreement by Conduct, The Arbitration Clause Extends Too  ||  Supreme Court: Issues of Party Capacity and Maintainability Must Be Decided by Arbitral Tribunal  ||  Supreme Court: Omissions in Chief Examination Can Be Rectified During Cross-Examination  ||  Supreme Court: Items Given by Accused to Police Are Not Section 27 Recoveries under Evidence Act  ||  Gujarat High Court: Waqf Institutions Must Pay Court Fees When Filing Disputes in State Tribunal    

Search Results for Tag : Section 54

News

Gujarat HC Allows GST Refund to Service Recipient Who Borne Tax Burden(09.05.2022)

Gujarat High Court has ruled that, as per Section 54 of the Central Goods and Services Tax Act, 2017 a claim of refund may be made directly by the rec.....

Tags : Gujarat High Court, Section 54, Central Goods and Services Tax Act, 2017, tax



ITAT, Pune: Exemption of Capital Gain u/s 54F not available for Purchase of Office Premises(11.04.2022)

Income Tax Appellate Tribunal, Pune has observed that the exemption of capital gain under section 54F of the Income Tax Act, 1961 is unavailable if th.....

Tags : Income Tax Appellate Tribunal, capital gain, section 54F of the Income Tax Act, 1961, sale consideration



Supreme Court: A Sale Cannot be Said to be a Contract(15.10.2024)

SC has observed that though an agreement to sell is a contract of sale, going by its definition under Section 54 of TPA, a sale cannot be said to be a.....

Tags : Supreme Court, Agreement to Sell, Section 54



NCLAT: When S. 54C App. is Filed 14 Days after S.7 Application, the Latter should be Decided First(12.02.2025)

NCLAT New Delhi bench has held that as per section 11A(3) of IBC, application under Section 7 must be decided first when application under section 54C.....

Tags : NCLAT New Delhi, Section 54C, IBC



NCLT: Dissolution under IBC Can’t Be Used to Frustrate Ongoing Criminal Prosecution under PMLA(07.07.2025)

The NCLT, while rejecting an application u/s 54 of IBC, has observed that "dissolution under Section 54 of the IBC results in the Corporate Debtor cea.....

Tags : NCLT, PMLA, Section 54 of the IBC



ITAT: Purchase of Land before Sale of Capital Asset ineligible for Deduction(10.05.2019)

Income Tax Appellate Tribunal (ITAT) has held that the capital gain exemption under Section 54 of the Income Tax Act, 1961 cannot be availed in case o.....

Tags : Income Tax Appellate Tribunal, Section 54, Income Tax Act, 1961



ITAT, Bangalore Allows Capital Gain Exemption Since Sale Deed was Registered Within Given Time(18.04.2022)

Income Tax Appellate Tribunal, Bangalore has observed that the date of completion of construction of new property is immaterial to allow exemption und.....

Tags : Income Tax Appellate Tribunal, section 54F, Income Tax Act, 1961, statutory period



Disclaimer | Copyright 2025 - All Rights Reserved