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<h1>High Court grants appeal certificate to Supreme Court on Section 54 interpretation</h1> The High Court of Madhya Pradesh granted a certificate for appeal to the Supreme Court in a case involving the interpretation of Section 54 of the Income ... Capital Gains The High Court of Madhya Pradesh granted a certificate for appeal to the Supreme Court in a case involving the interpretation of Section 54 of the Income Tax Act, 1961. The applicant, assessed as a Hindu Undivided Family (HUF), claimed a deduction under Section 54 for capital gains but was denied by the Income Tax Officer. The High Court held that the provisions of Section 54 do not apply to a HUF based on a previous decision. The Court found the question to be a substantial one of general importance warranting Supreme Court review.
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