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Income-tax Act · Case Law

Section 54 Income Tax Case Law — Capital Gains Exemption (house)

Browse 178 Income-tax Appellate Tribunal, High Court and Supreme Court judgments that deal with Section 54 (Capital Gains Exemption (house)) of the Income-tax Act. Each ruling shows the parties, citation, court, year and who it went in favour of — with the full order text. Use them to understand how Section 54 has been interpreted and to support a notice reply, appeal or assessment.

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Judgments on Section 54 (showing 178 of 178)

N. Bagavathy Ammal v. Commissioner Of Income Tax, Madurai And Anr
Supreme Court · 2003 · [2003] 1 S.C.R. 614 · Dismissed
Revenue
S. R. Y. Sivaram Prasad Bahadur v. The Commissioner Of Income Tax Hyderabad
Supreme Court · 1971 · [1972] 1 S.C.R. 320 · Allowed
Assessee
Shambhawee Raghabendra Bais v. The Chief Commissioner Of Income Tax & Ors
High Court · 2025 · Other
—
The Pr. Commissioner Of Incometax -Central -1 v. Lata Goel
High Court · 2025 · Dismissed
Assessee
Valmik Thapar v. Principal Commissioner Of Income Tax 18
High Court · 2025 · Allowed
Assessee
Mrs. Kamla Ajmera v. Pr. Commissioner Of Income Tax
High Court · 2024 · Other
—
S.krishna Kumar v. The Assistant Commissioner Of Income Tax,Circle-Iii,Tiruchirapalli-620 001
High Court · 2024 · Allowed
Assessee
Yogesh Kumar Saini v. Union Of India
High Court · 2024 · Dismissed
Revenue
Rakesh Kumar Saini v. Union Of India
High Court · 2024 · Allowed
Assessee
T.c.a v. The Income Tax Officer,Business Ward – I (1),Chennai – 600 034
High Court · 2024 · Allowed
Assessee
Commissioner Of Income Taxchennai v. Y.jagan Mohan
High Court · 2024 · Dismissed
Assessee
I. The Commissioner Of Income Tax And Others v. Shri K. Ramachandra Rao In Ita
High Court · 2024 · Allowed
Revenue
Anindita Sengupta v. Assistant Commissioner Of Income Tax, Circle 61(1) New Delhi & Ors
High Court · 2024 · Other
—
International Taxation-1 v. Reema Chawla
High Court · 2024 · Dismissed
—
Principal Commissioner Of Income Tax-16 v. Sh. Praveen Kumar Malhotra
High Court · 2024 · Allowed
Revenue
Shri Nivas v. The Commissioner Of Income Tax (International Taxation),Bsnl Building
High Court · 2024 · Dismissed
Revenue
Pr. Commissioner Of Income Tax Delhi 12 v. Sh Mayur Batra
High Court · 2024 · Dismissed
Assessee
Wp(C)/28098/2022 Of Oravanthuruthil Chandran Joji v. Income Tax Officer
High Court · 2023 · Dismissed
Revenue
Mohanasundaram Saravanan v. The Principal Commissioner Of Income Tax
High Court · 2023 · Other
—
M/S.agni Estates And Foundations Private Limited v. Deputy Commissioner Of Income Tax,Central Circle 2 (1), New Income Tax Building
High Court · 2023 · Dismissed
Revenue
Balamukanda Das v. The Chief Commissioner Of Income Tax, New Block, Room
High Court · 2023 · Other
—
Ms. Shalini Mittal v. Income Tax Officer
High Court · 2023 · Allowed
Assessee
Principal Commissioner Of Income Tax- 7 v. M/S. Polyplex Corporation Ltd
High Court · 2023 · Dismissed
Assessee
Pr. Commissioner Of Income Tax-1 v. M/S Ansal Properties And Infrastructure Limited
High Court · 2023 · Dismissed
Assessee
Dismissed The Appeal Vide Impugned Order Dated 27.02.2015 In Appeal v. Cit
High Court · 2022 · Allowed
Assessee
Panchu Lal Paharia v. Rajneesh Gupta
High Court · 2022 · Allowed
Revenue
The Peerless General Finance And Investment Co. Ltd v. Assistant Commissioner Of Income Tax, Circle 3(1), Kolkata & Ors
High Court · 2022 · Allowed
Assessee
Ita/232/2019 Of Bindu Premanandh v. The Commissioner Of Income Tax
High Court · 2022 · Allowed
Assessee
Pr. Commissioner Of Income Tax, Jaipur-Ii, Jaipur v. Naina Saraf, B
High Court · 2022 · Allowed
Revenue
Udayamohan Raman v. Additional / Joint/ Deputy/ Assistant
High Court · 2022 · Other
—
Ita/11/2020 Of Pr Commissioner Of Income Tax v. Keshav Dutt Shreedhar
High Court · 2021 · Dismissed
Assessee
Ita/254/2021 Of Antony Parakal Kurian v. Assistant Commissioner Of Income Tax
High Court · 2021 · Allowed
Assessee
Ita/475/2016 Of The Pr Commissioner Of Income Tax v. Smt Sarojini M Kushe
High Court · 2021 · Dismissed
Assessee
Ita/653/2016 Of The Pr Commissioner Of Income Tax v. M/S Cpc Logistics Ltd
High Court · 2021 · Dismissed
Assessee
Crl.p/689/2020 Of Sri. K Mohammed Haris v. The Income Tax Department
High Court · 2021 · Allowed
Assessee
Wa/1777/2021 Of S.ganesan v. The Asst Commissioner Of Income Tax
High Court · 2021 · Allowed
Assessee
M/S.v.v.mineral v. Mr.erulappan Mathusuthanassistant Commissioner Of Income Tax,Central Circle – 2,Madurai
High Court · 2021 · Other
—
Ita/70/2017 Of Sudarsanan P.s v. Commissioner Of Income Tax
High Court · 2021 · Allowed
Assessee
Wp/27810/2018 Of N.s.srinivasan v. Assistant Commissioner Of Income Tax
High Court · 2021 · Dismissed
Revenue
S.padmapriya v. The Income Tax Officer, Non Corporate Ward 2(5), Chennai
High Court · 2021 · Other
—
Ita/383/2010 Of The Commissioner Of Income Tax v. M/S Shobha Developers Ltd
High Court · 2021 · Dismissed
Assessee
Shyam Sunder Sethi v. Pr. Commissioner Of Income Tax-10 & Ors
High Court · 2021 · Other
—
Prabhudas Veljibhai Chaudhari v. Principal Commissioner Of Income Tax 4
High Court · 2021 · Other
—
Prabhudas Veljibhai Chaudhari v. Principal Commissioner Of Income Tax 4 ==========================================================
High Court · 2021 · Other
—
M/S.haridas Huf v. Income Tax Officer,Non-Corporate Ward-1(3),121, Mahatma Gandhi Salai,Chennai
High Court · 2021 · Other
—
Tca/480/2018 Of Mr.gaurav Syal v. Income Tax Officer, Non-Corporate Ward - 16(3) Chennai - 600 034
High Court · 2020 · Allowed
Assessee
The Principal Commissioner Of Income Tax-3 v. Minal Nayan Shah
High Court · 2020 · Dismissed
Assessee
The Commissioner Of Income Tax-V, New Delhi v. M/S Nalwa Investment Ltd
High Court · 2020 · Allowed
Revenue
Mrs.jayashree v. The Income Tax Officernon-Corporate Ward – 11(4)Kanmani Buildingno.611, Anna Salaichennai – 600 006
High Court · 2020 · Allowed
Assessee
Ita/397/2010 Of Sri B V S Murthy v. The Income Tax Officer
High Court · 2020 · Other
—
M.geetha v. Assistant Commissioner Of Income-Tax,Business Range Vi,121, Uthamar Gandhi Salai,Chennai – 600 034
High Court · 2020 · Allowed
Assessee
B.kasi Viswanathan v. Income Tax Officernon Corporate Ward 15 (2),121 Mg Road, Nungambakkam,Chennai 600 034
High Court · 2020 · Allowed
Assessee
Taxap/1091/2008 Of Arun Munshaw Huf v. Income Tax Officer, Ward 7(1)
High Court · 2020 · Allowed
Assessee
Shri Arvind Jain v. The Income Tax Officer, Non Corporate Ward 22 (1)
High Court · 2020 · Allowed
Assessee
Commissioner Of Income Tax,Salary Ward Ii (2),Chennai v. Mrs.mary Johnold
High Court · 2019 · Dismissed
Assessee
International Taxation -1 v. Dipankar Mohan Ghosh
High Court · 2019 · Dismissed
—
The Commissioner Of Income Tax,Chennai v. Shri A.rajalakshmipan: Agbpr6558F
High Court · 2019 · Dismissed
Assessee
Commissioner Of Income Tax,Chennai v. Shri S.c.sekarpan: Aaepc4430C
High Court · 2019 · Dismissed
Assessee
Commissioner Of Income Tax I v. Mr.ram Ravikirhsnan
High Court · 2019 · Dismissed
Assessee
Tca/192/2014 Of Commissioner Of Income Tax v. Shri M.vishnudas
High Court · 2019 · Dismissed
Assessee
Gayatri Enterprise v. The Income Tax Officer Ward 1(2)(4
High Court · 2019 · Allowed
Assessee
Income Tax Appeal v. Vam Resorts & Hotels Pvt. Ltd
High Court · 2019 · Dismissed
Assessee
The Pr. Commissioner Of Income Tax, Gurgaon v. Shri Amit Gupta
High Court · 2019 · Allowed
Revenue
Hitesh Mansukhlal Bagdai v. The Assistant Commissioner Of Income Tax Central Circle - 1
High Court · 2019 · Allowed
Assessee
Wp/14037/2019 Of Sri Deepak Dhanaraj v. The Income Tax Officer
High Court · 2019 · Other
—
Sarang v. Kotwal, Jj
High Court · 2019 · Dismissed
—
M/S.tilokchand & Sons,Hiran Bros, 39 v. The Income Tax Officer,Ward Ii (4), Madurai
High Court · 2019 · Allowed
Assessee
Areez Khambatta Benevolent Trust v. Deputy Commissioner Of Income Tax Circle 1 Exemption Ahmedabad
High Court · 2019 · Allowed
Assessee
Commissioner Of Income Tax -17 v. Kalpana Hansraj
High Court · 2019 · Allowed
Revenue
The Pr. Commissioner Of Income Tax-17 v. Shri Manohar H. Kakwani
High Court · 2019 · Dismissed
Assessee
Tca/902/2017 Of Smt. Hema Harathi v. The Income Tax Officer
High Court · 2018 · Allowed
—
Amarjeet Thapar v. Income Tax Ofïcer,Ward 24(1)(1) & Ors
High Court · 2018 · Allowed
Assessee
Ita/571/2009 Of The Commissioner Of Income Tax v. Late Shri N.p. Abraham
High Court · 2018 · Dismissed
Assessee
Itxa/483/2016 Of Pr. Commissioner Of Income Tax-23 v. Peter Savio Pereira
High Court · 2018 · Dismissed
Assessee
Tca/286/2012 Of Smt Renuka Philip v. The Income Tax Officer
High Court · 2018 · Allowed
Assessee
The Commissioner Of Income Tax,Chennai v. Mrs.jayasathya Suresh,Ambojini Poes Road, 2[Nd] Street,Teynampet, Chennai-600 018
High Court · 2018 · Allowed
Revenue
By Sri.k v. Aravind, Advocate
High Court · 2018 · Dismissed
—
Pr. Commissioner Of Income Tax-I, Jodhpur v. Shri Prakash Chand Modi, D
High Court · 2018 · Allowed
Revenue
Wp/15891/2016 Of Smt. Dr. Sudha Krishnaswamy v. Chief Commissioner Of Income Tax
High Court · 2018 · Other
—
Principal Commissioner Of Income Tax, Delhi-10 v. Shri Siddharth Ahuja
High Court · 2018 · Dismissed
Assessee
Pr. Commissioner Of Income Tax, Jaipur-Ii, Jaipur v. M/S Agribiotech Industries Limited, Sp
High Court · 2018 · Dismissed
Assessee
Tca/798/2017 Of Venkatesan Raghuram Prasad v. Income Tax Officer
High Court · 2018 · Dismissed
Revenue
Parasmal Jain v. Income Tax Officer Ward-2 Makrana
High Court · 2018 · Allowed
Assessee
The Commissioner Of Income Tax Chennai v. Ms.prabha Dixit
High Court · 2017 · Dismissed
Assessee
Late Shri Kailash Chand Garg v. The Commissioner Of Income Tax, Central Revenue Building, Rawatbhata Road, Kota
High Court · 2017 · Allowed
Assessee
Commissioner Of Income Tax, Alwar v. Shri Rajwansh Bedi, B-38B, M.i.a., Alwar
High Court · 2017 · Dismissed
Assessee
Commissioner Of Income Tax, Jaipur-Ii, Jaipur v. Sh. Ram Prakash Miyan Bazaz., S
High Court · 2017 · Dismissed
Assessee
Shri.abhijit Bhandari v. The Principal Commissioner Of Income Tax
High Court · 2017 · Allowed
Assessee
Kamal Kant Kamboj v. Income Tax Officer, Ward
High Court · 2017 · Allowed
Assessee
D.b. Income Tax Appeal v. M/S Unique Builders And Developers Jpr
High Court · 2017 · Allowed
Revenue
Pr. Commissioner Of Income Tax- 11 v. Shri Inder Pal Singh Wadhawan
High Court · 2017 · Dismissed
Assessee
Mrs. Padma Swaminathan v. The Income Tax Officer, Non-Corporate Ward – 15(4), Room
High Court · 2017 · Allowed
Assessee
Rasiklal M. Parikh v. Assistant Commissioner Of Income Tax-19(2), Mumbai
High Court · 2017 · Other
—
Commissioner Of Income Taxnon Corporate Ward – 10(2)Chennai v. Shri Gumanmal Jainflat No.a-2, Rain Forestno.57, New
High Court · 2017 · Dismissed
Assessee
Commissioner Of Income Tax Ward Xiii(4) Chennai 34 v. Madhuvan Prasad
High Court · 2017 · Dismissed
Assessee
Wp/510/2010 Of The Commissioner Of Income Tax v. M/S. Umicore Finance Luxembourg
High Court · 2016 · Other
—
Chennai v. M/S Metal & Chromium Plater(P) Ltd
High Court · 2016 · Dismissed
—
Humayun Suleman Merchant v. The Chief Commissioner Of Income Tax (X), Mumbai & Anr
High Court · 2016 · Dismissed
Revenue
Ita/340/2009 Of The Commissioner Of Income Tax v. Mrs Shakuntala Devi
High Court · 2016 · Dismissed
Assessee
Commissioner Of Income Tax-Bikaner v. Urban Improvement Trust, Sriganganagar(D.b.income Tax Appeal
High Court · 2016 · Allowed
—
Ori. T v. Venugopal
High Court · 2016 · Dismissed
—
Ita/303/2015 Of Principle Commissioner Of Income Tax v. Sri C.gopalaswamy
High Court · 2016 · Allowed
Revenue
At Jaipur Bench, Jaipur v. Date Of Order :: 19/01/2016
High Court · 2016 · Dismissed
—
Itta/277/2015 Of The Commissioner Of Income Tax [Central] v. Smt.c.swapna
High Court · 2015 · Dismissed
Assessee
Ita/311/2015 Of Chiranji Lal Garg v. Commissioner Of Income Tax Bathinda & Ors
High Court · 2015 · Allowed
Assessee
Commissioner Of Income Tax v. Shri.s.sudhakar (Huf
High Court · 2015 · Dismissed
Assessee
The Commissioner Of Income Tax, Circle-Ii v. Harish M. Khandwala
High Court · 2015 · Allowed
Revenue
Commissioner Of Income Tax v. Reliance Petroproducts Pyt. Limited,_ (2010) 322 Itr 158
High Court · 2015 · Allowed
Revenue
Ita/270/2013 Of Punjabi Coop.house Building Soc v. Commr. Of Income Tax Chd.& Anr
High Court · 2015 · Allowed
Assessee
Commissioner Of Income-Tax, Faridabad v. Shri Dinesh Verma
High Court · 2015 · Dismissed
Assessee
M/S. Sterling Construction &}Investments,}9, Sujata Niwas, S v. This Income Tax Appeal Challenges The Order Passed By The
High Court · 2015 · Allowed
Assessee
Ita/318/2009 Of The Commissioner Of Income Tax v. Sri.pradeep Kar
High Court · 2015 · Allowed
Revenue
Commissioner Of Income Tax - 15 (Erstwhile Cit-Ix v. Shri Chintoo Tomar
High Court · 2014 · Dismissed
Assessee
Itxa/1452/2012 Of Commissioner Of Income Tax- 16 v. Ms. Daksha S. Wahal
High Court · 2014 · Dismissed
Assessee
Chakiat Agencies Pvt. Ltd. 40, Rajaji Salai 2[Nd] Floor, Chennai – 600 001 v. The Assistant Commissioner Of Income Tax
High Court · 2014 · Dismissed
Revenue
Itta/619/2014 Of The Commissioner Of Income Tax ( Central) v. Smt. G. Venkata Laxmi
High Court · 2014 · Allowed
Revenue
Commissioner Of Income Tax - Viii, New Delhi v. Gulab Sundri Bapna Through None
High Court · 2014 · Other
—
Commissioner Of Income Taxcoimbatore v. Smt.v.r.karpagam
High Court · 2014 · Dismissed
Assessee
The Commissioner Of Income Tax Ii v. Kuldeep Singh Through None
High Court · 2014 · Dismissed
Assessee
Itta/47/2002 Of Ch.ashok Kumar v. Income Tax Officer Ongole
High Court · 2014 · Other
—
Commissioner Of Income Tax v. Sharda Kochhar
High Court · 2014 · Other
—
Itta/124/2001 Of The Commissioner Of Incometax V.wada v. D.ramakrishna Guntur
High Court · 2014 · Allowed
Revenue
Rc/5/1997 Of Commissioner Of Income Tax v. Koyo Seiko Ltd. Japan
High Court · 2014 · Other
—
The Commissioner Of Income Tax-10 v. Digumarti Venkatram Gopal
High Court · 2014 · Dismissed
Assessee
Itta/291/2014 Of The Commissioner Of Income Tax-Iv v. Rajiv Talwar
High Court · 2014 · Allowed
Revenue
The Commissioner Of Income Tax-I, Chandigarh v. Yoginder Mohan Sehgal
High Court · 2014 · Dismissed
Assessee
Mrs. Madhu Kaul, House v. Commissioner Of Income Tax, Chandigarhand Another
High Court · 2014 · Allowed
Assessee
Commissioner Of Income Tax - Xv v. Bharti Mishra
High Court · 2013 · Dismissed
Assessee
Ita/12/2010 Of Commissioner Of Income Tax v. Smti. Sanghamitra Bharali
High Court · 2013 · Allowed
Revenue
Kewal Krishan Jain v. Commissioner Of Income Tax, Jalandharand Another
High Court · 2013 · Allowed
Assessee
The Commissioner Of Income Tax (Central), Nagpur v. Mahesh Gupta, Nagpur
High Court · 2013 · Dismissed
Assessee
Commissioner Of Income Tax I v. Aditya Medisales Ltd....opponent(S
High Court · 2013 · Other
—
Commissioner Of Income Tax Circle Xiv, Chennai - 6 v. Vijay M.mahtaney
High Court · 2013 · Dismissed
Assessee
Commissioner Of Income Tax v. Gita Duggal
High Court · 2013 · Dismissed
Assessee
I.t.a v. Commissioner Of Income Tax, Chandigarh And Another
High Court · 2013 · Dismissed
Revenue
Commissioner Of Income Tax-Xii v. Shri Kamal Wahal
High Court · 2013 · Dismissed
Assessee
Ita/1183/2006 Of The Commissioner Of Income Tax v. M/S Monarch Citadel Pvt Ltd
High Court · 2012 · Dismissed
Assessee
Ita/1081/2006 Of The Commissioner Of Income Tax v. Sri Ved Prakash Rakhra
High Court · 2012 · Allowed
Revenue
Ita/1147/2006 Of The Commissioner Of Income Tax v. Smt Padmavathy
High Court · 2012 · Allowed
Revenue
Mrs. Parveen P. Bharucha 102A/1-B, Kalyaninagar,Pune-411 006 v. The Deputy Commissioner Of Income Tax Circle
High Court · 2012 · Allowed
Assessee
D.b. Income Tax Appeal v. The Commissioner Of Incometax & Others
High Court · 2012 · Dismissed
—
Commissioner Of Income Tax-Iv v. M/S. I. K. International Pvt. Ltd
High Court · 2012 · Dismissed
Assessee
Itl/69/2010 Of The Commissioner Of Income Tax-I, Nagpur v. Shri. Purushottamdas Bagri, Nagpur
High Court · 2011 · Allowed
Revenue
Commissioner Of Income Tax-Ii, Chandigarh v. Ms. Jagriti Aggarwal
High Court · 2011 · Allowed
Revenue
The Commissioner Of Income-Taxtamil Nadu – Iiimadras v. M/S Softlab P. Ltd.6 Smith Roadchennai
High Court · 2011 · Allowed
Revenue
Ita/580/2011 Of Commi9Ssioner Of Income Tax v. Santosh Kumar Garg
High Court · 2011 · Allowed
Revenue
C.i.t., Ludhiana v. Ita
High Court · 2011 · Allowed
—
Appellant v. Ece Industries Limited . . .Respondent
High Court · 2010 · Other
—
Sh. Pawan Arya v. Commissioner Of Income Tax
High Court · 2010 · Allowed
Assessee
Commissioner Of Income Tax,Ludhiana v. Jaswant Singh
High Court · 2010 · Dismissed
Assessee
Ita/307/2009 Of The Commissioner Of Income Tax v. Shri I.basheer
High Court · 2010 · Partly Allowed
Partly
Commissioner Of Income Tax, Faridabad v. Shri Bhim Singh
High Court · 2010 · Allowed
Revenue
Vinod Kumar Jain v. Commissioner Of Income Tax, Ludhiana And Others
High Court · 2010 · Allowed
Assessee
Sohan Singh v. Commissioner Of Income-Tax,Jalandhar, Punjab And Another
High Court · 2010 · Allowed
Assessee
Wp/7978/2001 Of M/S.cauvery Spg & Weavin Mills v. Dy Commr Of Income Tax Spl
High Court · 2010 · Allowed
Assessee
Rc/65/1996 Of The Comm.of Income Tax.hyd v. M/S Babu Khan Builders Hyd
High Court · 2010 · Other
—
The Commissioner Of Income Tax – 8, Mumbai v. The Income Tax Appellate Tribunal, Mumbai & Another
High Court · 2010 · Dismissed
—
The Commissioner Of Income Tax-19 v. Mr.kashyap L. Shah
High Court · 2010 · Allowed
Revenue
Ita/235/2009 Of The Commissioner Of Income Tax, Cochin v. V.r.desai, Partners, M/S. Desai Brothers
High Court · 2009 · Allowed
Revenue
Commissioner Of Income Tax v. Shri Pritam Singh Chahil
High Court · 2009 · Dismissed
Assessee
The Commissioner Of Income Tax v. Muksh G.desai (Huf
High Court · 2009 · Dismissed
Assessee
The Commissioner Of Income Tax v. Dr.p.s.pasricha
High Court · 2009 · Dismissed
Assessee
The Commissioner Of Income Tax, Erode v. Shri K.k. Palanisamy
High Court · 2009 · Allowed
Revenue
Ita/1381/2009 Of The Commissioner Of Income Tax,Calicut v. Shri.k.a.bhaskaran,Calicut
High Court · 2009 · Dismissed
Assessee
Ita/5/2007 Of M.anil v. Commissioner Of Income Tax
High Court · 2008 · Dismissed
Revenue
By Sr. Counsel Sri v. Ramachandran
High Court · 2008 · Allowed
—
M/S.sercon Private Limited v. Asstt.commissioner Of Income Tax. - Opponent
High Court · 2008 · Allowed
Assessee
Nma/2480/2007 Of The Commissioner Of Income Tax-3, Mumbai v. M/S Fidelity Shares And Securities (P) Ltd
High Court · 2008 · Dismissed
Assessee
M/S. Madathil Brothers158, Arcot Road,Chennai - 600 026 v. The Deputy Commissioner Of Income Tax,Special Range – Vi
High Court · 2007 · Allowed
Assessee
Commissioner Of Income Tax-Viichennai v. For
High Court · 2007 · Allowed
Revenue
Tc/139/2003 Of Sri.m.s.srinivasa Naicker v. The Incometax Officer
High Court · 2007 · Allowed
Assessee
State Of Tamil Nadu v. M/S.coonoor Tea Estates Co.ltd., Coonoor
High Court · 2006 · Allowed
Revenue
Taxap/629/2005 Of Bhagwandas Babidas Patel v. Deputy Commissioner Of Income Tax
High Court · 2005 · Allowed
Assessee
Ramkrishna J. Thakkar v. Commissioner Of Income-Tax
High Court · 2004 · Allowed
Assessee
Commissioner Of Income Tax Tamil Nadu V, Madras v. Shri N.r.bhusanraj
High Court · 2002 · Other
—
Harsutrai J Raval v. Commissioner Of Income Tax
High Court · 2002 · Other
—
Commissioner Of Income Tax v. Vinodchandra D Asarwala
High Court · 2001 · Other
—
Shantaben Govindlal Patel v. Commissioner Of Income-Tax
High Court · 2000 · Allowed
Assessee

Key issues litigated under Section 54

Section 54 case law — FAQs

What does Section 54 of the Income-tax Act deal with?
Section 54 relates to Capital Gains Exemption (house). This page collects 178 judgments of the ITAT, High Courts and the Supreme Court interpreting Section 54.
How many case laws are available on Section 54?
EaseValue has indexed 178 income-tax judgments citing Section 54 — each with parties, citation, court, year, outcome and the full order text.
How can Section 54 judgments help my case?
They show how courts have decided Section 54 disputes so you can cite the right precedents in a notice reply or appeal. Our CA-led team can draft the reply or appeal (CIT(A) / ITAT) for you.

Read the bare provision: Income-tax Act 2025 → · More: all income-tax case law →

General information from public-domain judgments (via Open India Law, CC BY 4.0). Not legal advice — verify against the original order.

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