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            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

            Provisions expressly mentioned in the judgment/order text.

            <h1>Section 54 exemption covers transfers of long-term residential property or appurtenant land when income is taxable as house property.</h1> Section 54 exemption applies only where the capital gain arises from transfer of a long term capital asset that is a residential house property or land appurtenant thereto and whose income is taxable under the head Income from House Property; a long term capital asset means an immovable property (land or building or both) held for more than 24 months immediately preceding the date of transfer.

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