Section 139 in The Income Tax Act, 1961 [Entire Act]
clause (38) of section 10 or section 10A or section 10B or section 10BA or section 54 or section 54B or section 54D or section
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1 - 10 of 2376 (0.15 seconds)Section 54B in The Income Tax Act, 1961 [Entire Act]
Section 54B in The Income Tax Act, 1961
54B. [ Capital gain on transfer of land used for agricultural purposes not to be charged in certain ... cases. [Inserted by Act 19 of 1970, Section 11 (w.e.f. 1.4.1970).]
- [(1)] [ Substituted by Act 11 of 1987, Section 19, for sub-Section
Section 54B in Rajasthan Excise Act, 1950 [Entire Act]
Section 54B in Rajasthan Excise Act, 1950
54B. [ Penalty for adulteration resulting in death etc.] [Added
Commissioner Of Income-Tax vs G.K. Devarajulu on 19 December, 1990
assessees, viz., an individual, is substituted and the section is read, then, section 54B makes sensible reading. In the former case, the provision would read ... While a charge had been brought in in section 54(1) of the Act, section 54B of the Act had been left intact. This
Commissioner Of Income Tax Faridabad vs Dinesh Verma on 6 July, 2015
short term capital asset that is not eligible for
exemption under section 54B , 54D and 54F as is clear
from CBDT Circular No.495 dated ... Section 2(14)(iii) being in an area which is
comprised within the jurisdiction of a municipality.
10. All the ingredients of Section 54B exist
Section 18 in Finance Act, 2012 [Entire Act]
Section 18 in Finance Act, 2012
18. Amendment of section 54B.
- In section 54B of die Income-tax Act, in sub-section
Smt.Asha George vs The Income Tax Officer on 17 February, 2012
farm house is situated
satisfied the requirements of Section 54F and/or
Section 54B and thus there was no liability to pay any
long term ... basis of
Section 54F of the Act. But, during the assessment proceedings, the
appellant relied on Section 54B of the Act. In other words, initially
Shri Raja Ram Patidar, Bhopal vs The Ito 1(2), Bhopal on 28 September, 2018
appellant and facts
of the case. On reading of provisions of Section 54B of the Act, it can be
observed that an assessee ... satisfy the following conditions in order
to claim the benefit of Section 54B of the Act: -
The capital gain arises on the transfer
Anil Kumar Nuwal, Bhilwara vs Acit, Circle, Bhilwara on 20 March, 2020
return under section 139 which is
17.10.2016 ( 5 months before the due date) and as per the
provision of the section 54B ... return under section 139 which is
17.10.2016 (5 months before the due date) and as per the
provision of the section 54B
Mahadev Balai, Jaipur vs Ito, Jaipur on 26 December, 2016
fact not allowing /confirmations of addition on
account of deduction under section 54B of IT Act,
1961 in respect of investment made by the assessee ... written
submissions and has further submitted that as per Section 54B of the
Act, the deduction is available if the assessee purchased any other land