Disallowance of exemption u/s 54 - The assessee shall not be ...

Case Laws Income Tax

June 19, 2017

Disallowance of exemption u/s 54 - The assessee shall not be entitled for deduction u/s 54 on the amount, which has been deposited in capital gain account maintained with the bank beyond the due date of furnishing of return of income u/s 139(1) of the Act

View Source

← Previous Next →

Disallowance of exemption u/s 54 - The assessee shall not be ...

Case Laws Income Tax

June 19, 2017

You may also like:

Deduction u/s 54 - Proportionate deduction - Denial of deduction as capital gains arising out of sale of original asset was not deposited in the Capital Gain Deposit...

Deduction claimed u/s. 54 - delay in depositing unutilized amount in capital gains account deposit scheme - Assessee has explained reasons for depositing unutilized...

Deduction u/s 54 - LTCG invested in buying two residential units - the assessee would only entitle to the benefit of section 54, 1) if the assessee invested the LTCG...

Disallowance of deduction claimed u/s 10AA after claiming deduction / exemption u/s 10A - SEZ unit - As on the commencement of assessment year 2006-07, which is the...

Disallowance of expenses on non-deduction of tax - Without going into the merit of the addition, we find the alternate argument of the ld. Counsel for the assessee...

The case pertains to the interpretation of amended provisions of Sections 35F and 35FF of the Central Excise Act, 1944, regarding eligibility for interest on pre-deposit...

Deduction u/s 54F or u/s 54 - mere sale of land instead of land and building - The cost of the property declared by the assessee includes an amount for making the house...

Deduction u/s 54 - investment in two residential property situated at different location - the same Assessee should be held entitled to the benefit of deduction u/s 54 - AT

The delayed deposit of employees' share of contributions towards ESIC and EPF by the assessee beyond the due dates prescribed under the respective Acts would constitute...

Disallowing the claim of exemption u/s 54-F - Belated filing of ITR - capital gain was not deposited by assessee before due date of filing return of income under section...

The appellant did not acquire a new residential property within the specified time period, failing the mandatory condition for deduction u/s 54. The CIT(A)-NFAC...

Treatment of LTCG u/s 54 - Assessee has paid the amount within the time but Assessee got the occupancy certificate after three years - the Assessee is entitled for...

Disallowance of late payment of employees contribution to PF/ESI - If the amount is deposited before the due date of filing of return of income u/s 139(1) of the 1961...

Eligibility of deduction u/s 54 and 54F - in return deduction claimed u/s 54F - in assessment proceedings revised his claim u/s 54 - AO is duty bound to allow deduction...

Deduction u/s 54 - Late registration of transfer documents - Capital gain from sale of flat in the Joint name of two assessee - membership of a co-operative society -...

Quick Updates: