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Income-tax Act · Case Law

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

Browse 307 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 300 of 307)

Sh. Sanjeev Lal Etc.etc. v. Commissioner Of Income Tax, Chandigarh & Anr.
Supreme Court · 2014 · [2014] 8 S.C.R. 795 · Allowed
Assessee
N. Bagavathy Ammal v. Commissioner Of Income Tax, Madurai And Anr.
Supreme Court · 2003 · [2003] 1 S.C.R. 614 · Dismissed
Revenue
Arvind Mills Ltd. v. Commissioner Of Income Tax, Gujarat
Supreme Court · 1992 · [1992] 3 S.C.R. 557 · Dismissed
Revenue
Commissioner-Of Income-Tax, Andhra Pradesh v. T. N. Aravinda Reddy
Supreme Court · 1979 · [1980] 1 S.C.R. 872 · Dismissed
Assessee
S. R. Y. Sivaram Prasad Bahadur v. The Commissioner Of Income Tax Hyderabad
Supreme Court · 1971 · [1972] 1 S.C.R. 320 · Allowed
Assessee
Commissioner Of Income Tax, Hyderabad v. M/S. Motor And General Stores (P.) Ltd.
Supreme Court · 1967 · [1967] 3 S.C.R. 876 · Dismissed
Assessee
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
Commissioner Of Income Taxchennai v. Y.jagan Mohan
High Court · 2024 · Dismissed
Assessee
International Taxation-1 v. Reema Chawla
High Court · 2024 · Dismissed
Pr. Commissioner Of Income Tax Delhi 12 v. Sh Mayur Batra
High Court · 2024 · Dismissed
Assessee
Ms. Shalini Mittal v. Income Tax Officer
High Court · 2023 · Allowed
Assessee
Thr Hon’ble Mr. Justice Ravi v. Hosmani
High Court · 2021 · Allowed
Ita/70/2017 Of Sudarsanan P.s v. Commissioner Of Income Tax
High Court · 2021 · Allowed
Assessee
The Principal Commissioner Of Income Tax-3 v. Minal Nayan Shah
High Court · 2020 · Dismissed
Assessee
International Taxation -1 v. Dipankar Mohan Ghosh
High Court · 2019 · Dismissed
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
Sarang v. Kotwal, Jj
High Court · 2019 · Dismissed
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
Amarjeet Thapar v. Income Tax Ofïcer,Ward 24(1)(1) & Ors
High Court · 2018 · Allowed
Assessee
Tca/286/2012 Of Smt Renuka Philip v. The Income Tax Officer
High Court · 2018 · Allowed
Assessee
By Sri.k v. Aravind, Advocate
High Court · 2018 · Dismissed
The Commissioner Of Income Tax Chennai v. Ms.prabha Dixit
High Court · 2017 · Dismissed
Assessee
Chennai v. M/S Metal & Chromium Plater(P) Ltd
High Court · 2016 · Dismissed
At Jaipur Bench, Jaipur v. Date Of Order :: 19/01/2016
High Court · 2016 · Dismissed
–Commissioner Of Income Tax V v. Kapil Nagpal
High Court · 2015 · Allowed
Revenue
Commissioner Of Income-Tax, Faridabad v. Shri Dinesh Verma
High Court · 2015 · Dismissed
Assessee
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
Commissioner Of Income Tax v. Sharda Kochhar
High Court · 2014 · Other
The Commissioner Of Income Tax-10 v. Digumarti Venkatram Gopal
High Court · 2014 · Dismissed
Assessee
Commissioner Of Income Tax - Xv v. Bharti Mishra
High Court · 2013 · Dismissed
Assessee
Commissioner Of Income Tax v. Gita Duggal
High Court · 2013 · Dismissed
Assessee
Commissioner Of Income Tax-Xii v. Shri Kamal Wahal
High Court · 2013 · Dismissed
Assessee
The Commissioner Of Income Tax-Ii, Hyderabad v. $Syed Ali Adil
High Court · 2012 · Dismissed
Assessee
C.i.t., Ludhiana v. Ita No. 808 Of 2010 (O&M
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
The Commissioner Of Income Tax-19 v. Mr.kashyap L. Shah
High Court · 2010 · 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
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
Commissioner Of Income Tax-Viichennai v. For
High Court · 2007 · Allowed
Revenue

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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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