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Income-tax Act · Case Law

Section 54F Income Tax Case Law — Capital Gains Exemption (net consideration)

Browse 128 Income-tax Appellate Tribunal, High Court and Supreme Court judgments that deal with Section 54F (Capital Gains Exemption (net consideration)) 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 54F has been interpreted and to support a notice reply, appeal or assessment.

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Judgments on Section 54F (showing 128 of 128)

The Pr. Commissioner Of Incometax -Central -1 v. Lata Goel
High Court · 2025 · Dismissed
Assessee
Itta/527/2006 Of Smt. Shantha Vidyasagar Annam v. Income Tax Officer, Ward-4(2) Hyderabad
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
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
Wp/4370/2022 Of Vivek Jaisingh Asher v. Income-Tax Officer, Ward-19(3)(1) And 3 Ors
High Court · 2024 · Other
—
Principal Commissioner Of Income Tax-16 v. Sh. Praveen Kumar Malhotra
High Court · 2024 · Allowed
Revenue
International Taxation-1 v. Reema Chawla
High Court · 2024 · Dismissed
—
Mohanasundaram Saravanan v. The Principal Commissioner Of Income Tax
High Court · 2023 · Other
—
Preet Singh v. Asstt. Commissioner Ofincome Tax, Circle 32(1), & Anr
High Court · 2023 · Other
—
Commissioner Of Income Taxcentral Circle – Itrichy v. Sri. R. Rajagopal Tondaimanold
High Court · 2023 · Dismissed
Assessee
Mrs.indra Vijayaraghavan v. The Income Tax Officernon Corporate Ward 1(5)67A Race Coursecoimbatore 641 018
High Court · 2022 · Allowed
Assessee
Mrs.preethi Jeyakumar v. The Deputy Commissioner Of Income Tax,Non Corporate Circle 8(1),Chennai 600 034
High Court · 2022 · Other
—
Sca/18528/2019 Of Falguni Bhavesh Jariwala v. Income Tax Officer, Ward 2(3)(5)
High Court · 2022 · Allowed
Assessee
Ita/232/2019 Of Bindu Premanandh v. The Commissioner Of Income Tax
High Court · 2022 · Allowed
Assessee
Principal Commissioner Of Incometax - I, Kolkata v. Smt. Shikha Roy
High Court · 2022 · Allowed
Revenue
Ita/254/2021 Of Antony Parakal Kurian v. Assistant Commissioner Of Income Tax
High Court · 2021 · Allowed
Assessee
Principal Commissioner Of Income Tax - 4, Kolkata v. Sri Sandip Goswami
High Court · 2021 · Allowed
Revenue
Janaki Mohan v. The Income Tax Officer,Non Corporation Ward-15(2)Room
High Court · 2021 · Allowed
Assessee
Ita/177/2017 Of Smt Y Manjula Reddy v. The Income Tax Officer
High Court · 2021 · Other
—
Amjad Ahmedbhai Sheikh v. Asst. Commissioner Of Incometax Circle
High Court · 2021 · Allowed
Assessee
By Sri v. Chandrashekar, Adv
High Court · 2021 · Dismissed
—
The Commissioner Of Income Tax,Chennai v. Shriram Ownership Trust
High Court · 2020 · Allowed
Revenue
Chokkalingam Sudhakar v. The Deputy Commissioner Of Income Tax, Non-Corporate Ward 18(1) Chennai - 34
High Court · 2020 · Other
—
Ita/406/2012 Of Dr. Harsha N. Billangady v. The Deputy Commissioner Of Income Tax
High Court · 2020 · Other
—
The Principal Commissioner Of Income Tax-3 v. Minal Nayan Shah
High Court · 2020 · Dismissed
Assessee
Commissioner Of Income Tax,Chennai v. Sr. Standing Counsel
High Court · 2020 · Allowed
Revenue
Principal Commissioner Of Income Tax 6No v. Shri T.arunprakash
High Court · 2020 · Allowed
Revenue
Ita/320/2011 Of Shri. Navin Jolly v. The Income-Tax Officer
High Court · 2020 · Dismissed
Revenue
Shri Arvind Jain v. The Income Tax Officer, Non Corporate Ward 22 (1)
High Court · 2020 · Allowed
Assessee
Wa/3031/2019 Of Prof. P.n. Shetty v. Office Of The Income Tax Officer
High Court · 2019 · Dismissed
Revenue
Chennai v. M/S.mount Mettur Pharmaceuticals Ltd
High Court · 2019 · Dismissed
—
Judgt. Dt. 6.9.19 In T.c.1344/2009Cit v. P.ananthanayagi1/4
High Court · 2019 · Dismissed
—
The Commissioner Of Income Tax, Chennai v. Mr.a.v.chandramohan
High Court · 2019 · Dismissed
Assessee
Principal Commissioner Of Income Tax 3 v. Shri.s.r.lakshmi Narayan
High Court · 2019 · Dismissed
Assessee
Commissioner Of Income Tax,Chennai v. Shri D.prabhakar John
High Court · 2019 · Dismissed
Assessee
Tca/192/2014 Of Commissioner Of Income Tax v. Shri M.vishnudas
High Court · 2019 · Dismissed
Assessee
Income Tax Appeal v. Vam Resorts & Hotels Pvt. Ltd
High Court · 2019 · Dismissed
Assessee
Chetan Sabharwal v. Assistant Commissioner Of Income Tax, Circle 28 (1
High Court · 2019 · Dismissed
Revenue
Hitesh Mansukhlal Bagdai v. The Assistant Commissioner Of Income Tax Central Circle - 1
High Court · 2019 · Allowed
Assessee
The Principal Commissioner Of Income Tax, Central-2, Chennai v. M/S.standard Fireworks Pvt. Ltd., Sivakasi
High Court · 2019 · Dismissed
Assessee
Ita/100012/2018 Of Shri. Basavaraj C. Bayahatti v. The Principal Commissioner Of Income Tax
High Court · 2019 · Allowed
Assessee
Commissioner Of Income Tax,Non Corporate Circle -3, Madurai v. Shri A.m.subramanian,Old
High Court · 2019 · Dismissed
Assessee
Wp/14037/2019 Of Sri Deepak Dhanaraj v. The Income Tax Officer
High Court · 2019 · Other
—
M/S.tilokchand & Sons,Hiran Bros, 39 v. The Income Tax Officer,Ward Ii (4), Madurai
High Court · 2019 · Allowed
Assessee
C.m.p v. The Deputy Commissioner Of Income Tax,Non-Corporate Circle-15,Chennai
High Court · 2019 · Allowed
Assessee
Commissioner Of Income Tax -17 v. Kalpana Hansraj
High Court · 2019 · Allowed
Revenue
Ita/571/2009 Of The Commissioner Of Income Tax v. Late Shri N.p. Abraham
High Court · 2018 · Dismissed
Assessee
Tca/286/2012 Of Smt Renuka Philip v. The Income Tax Officer
High Court · 2018 · Allowed
Assessee
Gurdeep Singn v. Principal Commissioner Of Income Tax
High Court · 2018 · Dismissed
Revenue
By Sri.k v. Aravind, Advocate
High Court · 2018 · Dismissed
—
Itta/145/2018 Of N R Krishna Murthy v. Comissioner Income Tax
High Court · 2018 · Dismissed
Revenue
Principal Commissioner Of Income Tax Vadodara 1 v. Vaidya Panalalmanilal ( Huf
High Court · 2018 · Dismissed
Assessee
The Commissioner Of Income Tax,Business Ward V (1), Chennai v. Shri A.m.vijayarangam
High Court · 2018 · Dismissed
Assessee
Principal Commissioner Of Income Tax 7 v. Sikandarali Kasamali Qureshi
High Court · 2018 · Dismissed
Assessee
Arjun Malhotra v. Commissioner Of Income Tax
High Court · 2018 · Allowed
Assessee
Order:(Per v. Ramasubramanian,J
High Court · 2018 · Allowed
—
Principal Commissioner Of Income Tax 2 v. Sanjay Suvalal Jaiswal
High Court · 2018 · Dismissed
Assessee
Anne Venkata Vishnu Vara Prasad … v. The Assistant Commissioner Of Income-Tax
High Court · 2018 · Allowed
Assessee
Principal Commissioner Of Income Tax, Delhi-10 v. Shri Siddharth Ahuja
High Court · 2018 · Dismissed
Assessee
Parasmal Jain v. Income Tax Officer Ward-2 Makrana
High Court · 2018 · Allowed
Assessee
The Commissioner Of Income Tax,Ward v. M/S.p.r.venketarama Raja (Huf
High Court · 2017 · Dismissed
Assessee
Commissioner Of Income Tax, Jaipur-Ii, Jaipur v. Sh. Ram Prakash Miyan Bazaz., S
High Court · 2017 · Dismissed
Assessee
Appell v. Sh. Sewa Singh Sekhwan
High Court · 2017 · Allowed
—
Tca/319/2017 Of The Commissioner Of Income Tax v. S.s.m.ahmed Hussain
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
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
Appell v. Sh. Balwinder Singh Bhunder
High Court · 2017 · Allowed
—
Pratibha Agarwal v. Comissioner Of Income Tax
High Court · 2017 · Allowed
Assessee
Rajesh Kumar Aggarwal v. Commissioner Of Income Tax Delhi-Viii & Anr
High Court · 2017 · Allowed
Assessee
Humayun Suleman Merchant v. The Chief Commissioner Of Income Tax (X), Mumbai & Anr
High Court · 2016 · Dismissed
Revenue
Pr. Commissioner Of Income Tax Central, Jaipur v. Shri Manoj Bahal
High Court · 2016 · Allowed
Revenue
Ita/183/2016 Of Commissioner Of Income Tax v. Sunil Sachdeva
High Court · 2016 · Allowed
Revenue
Itta/104/2016 Of The Pr.commissioner Of Income Tax-6 v. Sri. C.radha Krishna Kumar
High Court · 2016 · Dismissed
Assessee
Itxa/2363/2013 Of The Commissioner Of Income Tax-12 v. Shri Hrishikesh J. Thackersey
High Court · 2016 · Dismissed
Assessee
Vijay Gupta v. Commissioner Of Income Tax Delhi-Xiii And Anr. …
High Court · 2016 · Other
—
Ita/303/2015 Of Principle Commissioner Of Income Tax v. Sri C.gopalaswamy
High Court · 2016 · Allowed
Revenue
Ita/384/2015 Of Pr. Commissioner Of Income Tax v. Shri R Srinivas
High Court · 2015 · Allowed
Revenue
Ita/311/2015 Of Chiranji Lal Garg v. Commissioner Of Income Tax Bathinda & Ors
High Court · 2015 · Allowed
Assessee
Ita/17/2013 Of Commissioner Of Income Tax-Ii, Amritsar v. M/S Ranjit Rattan Mehra Huf
High Court · 2015 · Dismissed
Assessee
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
Ita/200/2013 Of C.s. Atwal v. Commissioner Of Income Tax Ludhiana And Anr.( Main Disposed Of 22.7.15)
High Court · 2015 · Allowed
Assessee
Ita/260/2013 Of Shri, Geroge Dominic v. Assistant Commissioner Of Income Tax
High Court · 2015 · Dismissed
Revenue
The Dy. Commissioner Of Income Tax v. Dr. Sangeeta A. Madnani
High Court · 2015 · Other
—
Ita/318/2009 Of The Commissioner Of Income Tax v. Sri.pradeep Kar
High Court · 2015 · Allowed
Revenue
Itxa/1391/2013 Of Commissioner Of Income Tax 19 v. Smt. Kasturi V. Mamania
High Court · 2015 · Allowed
Revenue
The Commissioner Of Income-Taxtrichy v. Shri.n.sundararaman2, Ganapathy Colony,Tiruchirapalli - 620 005
High Court · 2015 · Allowed
Revenue
Ita/232/2013 Of Mrs Rahana Siraj v. The Commissioner Of Income Tax - I
High Court · 2015 · Other
—
Wp/1576/2014 Of Smt.d.v.mercy v. The Income Tax Officer
High Court · 2014 · Dismissed
Revenue
Ita/380/2012 Of The Commissioner Of Income-Tax v. Sri M A Patel (Sri Madhu Bai R Patel)
High Court · 2014 · Dismissed
Assessee
Commissioner Of Income Taxcoimbatore v. Smt.v.r.karpagam
High Court · 2014 · Dismissed
Assessee
Ita/597/2013 Of The Commissioner Of Income Tax v. Smt. K.s. Saraswathi
High Court · 2014 · Dismissed
Assessee
Ita/28/2014 Of Jagwinder Singh v. Commissioner Of Income Tax, Appeals-Ii, Ludhiana & Ors
High Court · 2014 · Dismissed
Revenue
Mrs. Kamla Devi Rastogi v. The Commissioner Of Income Tax
High Court · 2014 · Dismissed
Revenue
Commissioner Of Income Tax - Xv v. Bharti Mishra
High Court · 2013 · Dismissed
Assessee
Commissioner Of Income Tax-V v. Shri Ashok Kumar Ralhan
High Court · 2013 · Dismissed
Assessee
Ita/12/2010 Of Commissioner Of Income Tax v. Smti. Sanghamitra Bharali
High Court · 2013 · Allowed
Revenue
Commissioner Of Income-Tax Delhi-Xv, New Delhi v. Vibhu Bakhru, J
High Court · 2013 · Dismissed
Assessee
Commissioner Of Income Tax v. Gita Duggal
High Court · 2013 · Dismissed
Assessee
Commissioner Of Income Tax, Central-I v. Shri.rejendra R.chaturvedi
High Court · 2013 · Dismissed
Assessee
Commissioner Of Income Tax-Xii v. Shri Kamal Wahal
High Court · 2013 · Dismissed
Assessee
Ita/1081/2006 Of The Commissioner Of Income Tax v. Sri Ved Prakash Rakhra
High Court · 2012 · Allowed
Revenue
Ita/815/2006 Of Sri Abdul Gaffar v. The Income-Tax Officer
High Court · 2012 · Dismissed
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
Assistant Commissioner Of Income Tax Central Circle-4 v. Dr.mahabir Prasad Son Of Sahdeo Yadav
High Court · 2012 · Allowed
Revenue
The Commissioner Of Income Tax-Ii,Pune v. Mrs. Hemlata K. Bhatiya
High Court · 2012 · Dismissed
Assessee
Vivek Mehta v. Hemant Gupta, J
High Court · 2011 · Dismissed
—
The Commissioner Of Income Tax – 7, Mumbai v. Dinesh Megji Toprani Huf
High Court · 2011 · Allowed
Revenue
The Chief Commissioner Of Income-Tax, (Osd), Faridabad v. Adarsh Kumar Goel, J
High Court · 2011 · Allowed
Revenue
Commissioner Of Income-Tax, Faridabad v. M/S Om Parkash And Sons
High Court · 2011 · Other
—
Commissioner Of Income Tax, Faridabad v. Shri Bhim Singh
High Court · 2010 · Allowed
Revenue
Sunita Kedia v. The Commissioner Of Income Tax, Jaipur
High Court · 2010 · Dismissed
Revenue
Vinod Kumar Jain v. Commissioner Of Income Tax, Ludhiana And Others
High Court · 2010 · Allowed
Assessee
Commissioner Of Income Tax, Faridabad v. Sh. Prem Narain Bhatia
High Court · 2009 · Dismissed
Assessee
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
Ita/5/2007 Of M.anil v. Commissioner Of Income Tax
High Court · 2008 · Dismissed
Revenue
Mumbai v. Joe B. Fernandes
High Court · 2008 · Dismissed
—
The Commissioner Of Income Tax 14,Mumbai v. Ashwin Ramesh Mansharamani
High Court · 2008 · Dismissed
Assessee
Ita/5/2006 Of M/S.meera Jacob v. Incometax Officer
High Court · 2008 · Dismissed
Revenue
Commissioner Of Income Tax, Ludhiana-I,Ludhiana v. Shri Gurnam Singh
High Court · 2008 · Dismissed
Assessee
Mrs. Prem Lata Bansal With Ms. Sonia Mathur, Advocates v. Vipin Batra D-12, Rana Pratap Bagh New Delhi
High Court · 2007 · Other
—
Commissioner Of Income Tax-Viichennai v. For
High Court · 2007 · Allowed
Revenue

Key issues litigated under Section 54F

Section 54F case law — FAQs

What does Section 54F of the Income-tax Act deal with?
Section 54F relates to Capital Gains Exemption (net consideration). This page collects 128 judgments of the ITAT, High Courts and the Supreme Court interpreting Section 54F.
How many case laws are available on Section 54F?
EaseValue has indexed 128 income-tax judgments citing Section 54F — each with parties, citation, court, year, outcome and the full order text.
How can Section 54F judgments help my case?
They show how courts have decided Section 54F 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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