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![Capital Gains for Home Buyers: Section 54F vs. Section 86 Explained [Old vs New Tax Act Series- Article 1]](https://images.taxscan.in/h-upload/2025/12/17/500x300_2112708-capital-gains-home-buyers-section-54f-vs-section-86-explained-old-vs-new-tax-act-series-article-1.webp "Capital Gains for Home Buyers: Section 54F vs. Section 86 Explained [Old vs New Tax Act Series- Article 1]")
Capital Gains for Home Buyers: Section 54F vs. Section 86 Explained [Old vs New Tax Act Series- Article 1]
The Income Tax Act 2025 has redefined Section 54F as Section 86. However, this is not a mere change in name. The two sections do provide the same...
![GST Authorities cannot Seize Cash as ‘Goods’ under CGST Act: Calcutta HC Orders De-Sealing of ₹24 Lakh [Read Order]](https://images.taxscan.in/h-upload/2025/12/17/250x150_2112719-gst-authorities-seize-cash-goods-cgst-act-calcutta-hc-orders-de-sealing-taxscan.webp "GST Authorities cannot Seize Cash as ‘Goods’ under CGST Act: Calcutta HC Orders De-Sealing of ₹24 Lakh [Read Order]")
![AC‑DC & DC‑DC Power Modules Qualify as Static Converters: CAAR Grants Nil BCD Benefit for Telecom Equipment in Favour of Sanmina SCI [Read Order]](https://images.taxscan.in/h-upload/2025/12/16/250x150_2112637-acdc-dcdc-power-modules-qualify-static-converters-caar-grants-nil-bcd-benefit-telecom-equipment-favour-sanmina-sci.webp "AC‑DC & DC‑DC Power Modules Qualify as Static Converters: CAAR Grants Nil BCD Benefit for Telecom Equipment in Favour of Sanmina SCI [Read Order]")
![Vesting of Assets in Official Liquidator Post‑Winding‑Up No Basis to Quash Criminal Case against Petitioner: Calcutta HC [Read Order]](https://images.taxscan.in/h-upload/2025/12/12/250x150_2111666-vesting-assets-official-liquidator-postwindingup-no-basis-quash-criminal-case-against-petitioner-calcutta-hc-taxscan.webp "Vesting of Assets in Official Liquidator Post‑Winding‑Up No Basis to Quash Criminal Case against Petitioner: Calcutta HC [Read Order]")
![Defective DIR‑12 Cannot Remove Directors: Calcutta HC Orders ROC to Reconsider After Hearing All Parties [Read Order]](https://images.taxscan.in/h-upload/2025/12/16/250x150_2112654-defective-dir12-cannot-remove-directors-calcutta-hc-orders-roc-reconsider-after-hearing-all-parties-taxscan.webp "Defective DIR‑12 Cannot Remove Directors: Calcutta HC Orders ROC to Reconsider After Hearing All Parties [Read Order]")
![GST Authorities cannot Seize Cash as ‘Goods’ under CGST Act: Calcutta HC Orders De-Sealing of ₹24 Lakh [Read Order]](https://images.taxscan.in/h-upload/2025/12/17/750x450_2112719-gst-authorities-seize-cash-goods-cgst-act-calcutta-hc-orders-de-sealing-taxscan.webp "GST Authorities cannot Seize Cash as ‘Goods’ under CGST Act: Calcutta HC Orders De-Sealing of ₹24 Lakh [Read Order]")
![GST Dept Liable to Pay Interest for Delayed Re-Credit of Rejected Refund Due to Technical Glitches: Delhi HC [Read Order]](https://images.taxscan.in/h-upload/2025/12/16/500x300_2112656-re-credit-rejected-refund-taxscan.webp "GST Dept Liable to Pay Interest for Delayed Re-Credit of Rejected Refund Due to Technical Glitches: Delhi HC [Read Order]")
![Delhi HC Declines to Entertain Writ in alleged Fake GST ITC Case Involving 18 Firms, Directs to avail Statutory Appeal [Read Order]](https://images.taxscan.in/h-upload/2025/12/16/500x300_2112571-delhi-hc-declines-entertain-writ-alleged-fake-gst-itc-case-involving-18-firms-directs-avail-statutory-appeal-taxscan.webp "Delhi HC Declines to Entertain Writ in alleged Fake GST ITC Case Involving 18 Firms, Directs to avail Statutory Appeal [Read Order]")
![Bombay CA Society Seeks 3-Month Extension for GSTR-9 & 9C Due Date, Raises Compliance Complexity [Read Representation Copy]](https://images.taxscan.in/h-upload/2025/12/16/500x300_2112539-bombay-ca-gstr-9-taxscan.jfif "Bombay CA Society Seeks 3-Month Extension for GSTR-9 & 9C Due Date, Raises Compliance Complexity [Read Representation Copy]")
![State Cannot ‘Carve Out Its Own Limitation Period’: Supreme Court Dismisses Income Tax Dept’s Time-Barred SLP against Shriram Finance [Read Judgement]](https://images.taxscan.in/h-upload/2025/12/16/750x450_2112651-state-carve-out-limitation-period-supreme-court-dismisses-income-tax-depts-slp-shriram-finance-taxscan.webp "State Cannot ‘Carve Out Its Own Limitation Period’: Supreme Court Dismisses Income Tax Dept’s Time-Barred SLP against Shriram Finance [Read Judgement]")
State Cannot ‘Carve Out Its Own Limitation Period’: Supreme Court Dismisses Income Tax Dept’s Time-Barred SLP against Shriram Finance [Read Judgement]
The Court ruled that such lengthy inaction cannot be justified by depending only on internal approvals or administrative processes, especially if statutory timelines are specifically imposed by law.
![Service Tax Demand Based only on ITR–ST-3 Mismatch Unsustainable: CESTAT Holds Revenue must Establish Taxable Value before Levy [Read Order]](https://images.taxscan.in/h-upload/2025/12/06/750x450_2110562-service-tax-demand-trst-3-cestat-taxable-value-before-levy-taxscan.webp "Service Tax Demand Based only on ITR–ST-3 Mismatch Unsustainable: CESTAT Holds Revenue must Establish Taxable Value before Levy [Read Order]")
![When Dept Admits No Service Tax Liability, It cannot Deny Refund of Deposit made during Investigation on Limitation: Chhattisgarh HC [Read Order]](https://images.taxscan.in/h-upload/2025/12/08/500x300_2111017-chhattisgarh-hc-taxscan.jfif "When Dept Admits No Service Tax Liability, It cannot Deny Refund of Deposit made during Investigation on Limitation: Chhattisgarh HC [Read Order]")
![Construction of Govt. Residential Quarters to GSPHCL Not Taxable: CESTAT Drops Service Tax Demand on Works Contract but Upholds GTA Liability [Read Order]](https://images.taxscan.in/h-upload/2025/12/07/500x300_2110695-construction-govt-residential-quarters-gsphcl-taxable-cestat-drops-service-tax-demand-works-contract-upholds-gta-liability.webp "Construction of Govt. Residential Quarters to GSPHCL Not Taxable: CESTAT Drops Service Tax Demand on Works Contract but Upholds GTA Liability [Read Order]")
![Karnataka HC Quashes OIA Since Issue Already Settled by Coordinate Bench, Remands Service Tax Dispute on Labour Charges [Read Order]](https://images.taxscan.in/h-upload/2025/12/01/500x300_2109295-karnataka-hc-taxscan.jfif "Karnataka HC Quashes OIA Since Issue Already Settled by Coordinate Bench, Remands Service Tax Dispute on Labour Charges [Read Order]")
![Copolymer vs. Homopolymer: CESTAT Raps Customs for confirming ADD on PVC Import without Verifying Material Composition [Read Order]](https://images.taxscan.in/h-upload/2025/11/25/500x300_2107826-copolymer-vs-homopolymer-cestat-raps-customs-confirming-pvc-import-without-verifying-material-composition-taxscan.webp "Copolymer vs. Homopolymer: CESTAT Raps Customs for confirming ADD on PVC Import without Verifying Material Composition [Read Order]")
![Pre-IBC GST Dues Stand Extinguished After Final NCLT Approval of Resolution Plan: Delhi HC in Patanjali Foods Case [Read Order]](https://images.taxscan.in/h-upload/2025/12/16/750x450_2112589-patanjali-site-image.webp "Pre-IBC GST Dues Stand Extinguished After Final NCLT Approval of Resolution Plan: Delhi HC in Patanjali Foods Case [Read Order]")
Kavi Priya
![Service Tax Not Payable on liquidated damages collected from supplier on account of non-performance of the contracts: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/CESTAT-CESTAT-Bangalore-Service-Tax-liquidated-damages-Taxscan.jpg "Service Tax Not Payable on liquidated damages collected from supplier on account of non-performance of the contracts: CESTAT [Read Order]")
Yogitha S. Yogesh
Rupesh Sharma
Saagarika Gopinath
![Capital Gains for Home Buyers: Section 54F vs. Section 86 Explained [Old vs New Tax Act Series- Article 1]](https://images.taxscan.in/h-upload/2025/12/17/750x450_2112708-capital-gains-home-buyers-section-54f-vs-section-86-explained-old-vs-new-tax-act-series-article-1.webp "Capital Gains for Home Buyers: Section 54F vs. Section 86 Explained [Old vs New Tax Act Series- Article 1]")
![AC‑DC & DC‑DC Power Modules Qualify as Static Converters: CAAR Grants Nil BCD Benefit for Telecom Equipment in Favour of Sanmina SCI [Read Order]](https://images.taxscan.in/h-upload/2025/12/16/500x300_2112637-acdc-dcdc-power-modules-qualify-static-converters-caar-grants-nil-bcd-benefit-telecom-equipment-favour-sanmina-sci.webp "AC‑DC & DC‑DC Power Modules Qualify as Static Converters: CAAR Grants Nil BCD Benefit for Telecom Equipment in Favour of Sanmina SCI [Read Order]")
![Vesting of Assets in Official Liquidator Post‑Winding‑Up No Basis to Quash Criminal Case against Petitioner: Calcutta HC [Read Order]](https://images.taxscan.in/h-upload/2025/12/12/500x300_2111666-vesting-assets-official-liquidator-postwindingup-no-basis-quash-criminal-case-against-petitioner-calcutta-hc-taxscan.webp "Vesting of Assets in Official Liquidator Post‑Winding‑Up No Basis to Quash Criminal Case against Petitioner: Calcutta HC [Read Order]")
![Defective DIR‑12 Cannot Remove Directors: Calcutta HC Orders ROC to Reconsider After Hearing All Parties [Read Order]](https://images.taxscan.in/h-upload/2025/12/16/500x300_2112654-defective-dir12-cannot-remove-directors-calcutta-hc-orders-roc-reconsider-after-hearing-all-parties-taxscan.webp "Defective DIR‑12 Cannot Remove Directors: Calcutta HC Orders ROC to Reconsider After Hearing All Parties [Read Order]")
![Erroneous TDS Paid under Income Tax Due to Ignorance of Earlier Deduction Cannot be Retained by Revenue: Karnataka HC [Read Order]](https://images.taxscan.in/h-upload/2025/12/16/500x300_2112635-erroneous-tds-paid-under-income-tax-due-t-ignorance-earlier-deduction-cannot-retained-revenue-karnataka-hc-taxscan.webp "Erroneous TDS Paid under Income Tax Due to Ignorance of Earlier Deduction Cannot be Retained by Revenue: Karnataka HC [Read Order]")
