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![Annual Tax & Corporate Law Digest 2025: Complete High Court Cases [Part XIV]](https://images.taxscan.in/h-upload/2025/12/23/500x300_2114248-annual-tax-corporate-law-digest-2025-complete-high-court-cases-part-xiv.webp "Annual Tax & Corporate Law Digest 2025: Complete High Court Cases [Part XIV]")
Annual Tax & Corporate Law Digest 2025: Complete High Court Cases [Part XIV]
This Annual Digest summarises all the High Court Tax and corporate law Decisions in 2025, as reported at Taxscan.in. Unawareness of GST Order...
![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/2025/12/17/250x150_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]")
![Owning Multiple Houses Breaks Section 54F Claim: ITAT Clarifies ‘One Residential House’ Rule [Read Order]](https://images.taxscan.in/h-upload/2025/12/16/250x150_2112508-owning-multiple-houses-breaks-section-54f-claim-itat-clarifies-one-residential-house-rule-taxscan.webp "Owning Multiple Houses Breaks Section 54F Claim: ITAT Clarifies ‘One Residential House’ Rule [Read Order]")
![CIT(A) disallows ₹1.41 Crore u/s 54F for Additional Residential Property: ITAT Remands Matter Clarifying Commercial Properties Ownership [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/CIT-ITAT-Remands-Matter-ITAT-Remands-Matter-Clarifying-Commercial-Properties-Ownership-Income-Tax-Appellate-Tribunal-income-tax-return-declaring-assessing-officer-Commissioner-of-Income-Tax-Taxscan.jpg "CIT(A) disallows ₹1.41 Crore u/s 54F for Additional Residential Property: ITAT Remands Matter Clarifying Commercial Properties Ownership [Read Order]")
![Exemption under Section 54F cannot be denied on mere delay in completion of construction within 3 years: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/05/Exemption-Section-54F-completion-of-construction-ITAT-taxscan.jpeg "Exemption under Section 54F cannot be denied on mere delay in completion of construction within 3 years: ITAT [Read Order]")
Enhanced Sale Consideration u/s 50C can’t be taken to determine Capital Gain Exemption: ITAT [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal ( ITAT ) has held that the sale consideration enhanced by invoking section 50C of the Income Tax Act, 1961 cannot be extended to computation under...
![Enhanced Sale Consideration u/s 50C can’t be taken to determine Capital Gain Exemption: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/07/Capital-Gain-Tax-Taxscan.jpg "Enhanced Sale Consideration u/s 50C can’t be taken to determine Capital Gain Exemption: ITAT [Read Order]")
Section 54F Benefit not available If Assessee failed to deposit the unutilized amount in Capital Gains Scheme Account: ITAT [Read Order]
The Pune bench of the Income Tax Appellate Tribunal (ITAT) has held that the benefit of section 54F of the Income Tax Act is not available to the assessee on failure of depositing the unutilized...
![Section 54F Benefit not available If Assessee failed to deposit the unutilized amount in Capital Gains Scheme Account: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/08/deduction-Section-54F-Taxscan.jpg "Section 54F Benefit not available If Assessee failed to deposit the unutilized amount in Capital Gains Scheme Account: ITAT [Read Order]")