Daily digest for Gupta Chandan & Associates, on March 22, 2022

posted: "EXCISE/ST/VAT : No rationale for including specifies areas in exemption notification and withdrawing some of these areas by subsequent notification; Right accrued will not be affected by subsequent amendment; High Court directs continuation of area-based " New post on Gupta Chandan & Associates Area-based exemption can't be withdrawn w.r.t. specified areas by subsequent notification; benefits to continue: HC EXCISE/ST/VAT : No rationale for including specifies areas in exemption notification and withdrawing some of these areas by subsequent notification; Right accrued will not be affected by subsequent amendment; High Court directs continuation of area-based exemption benefitEXCISE/ST/VAT : No rationale for including specifies areas in exemption notification and withdrawing some of these areas by subsequent […] Read more of this post March 22, 2022 at 12:00 am | Categories: Latest Case Laws, News | URL: https://wp.me/pcenIR-2hP Comment    See all comments Unsubscribe to no longer receive posts from Gupta Chandan & Associates. Change your email settings at Manage Subscriptions. Trouble clicking? Copy and paste this URL into your browser: https://www.guptachandanassociates.com/news/area-based-exemption-cant-be-withdrawn-w-r-t-specified-areas-by-subsequent-notification-benefits-to-continue-hc/

posted: "INCOME TAX : Where assessee society was providing education and training in field of remote sensing for preservation of environment through optimization of land use and natural resources and it also provided specialized post-graduate degree courses in tha" New post on Gupta Chandan & Associates Assessee providing education amp; training for preservation of environment is eligible for sec. 12A registration: ITAT INCOME TAX : Where assessee society was providing education and training in field of remote sensing for preservation of environment through optimization of land use and natural resources and it also provided specialized post-graduate degree courses in that subject in association with a recognized university,INCOME TAX : Where assessee society was providing education and training […] Read more of this post March 22, 2022 at 12:00 am | Categories: Latest Case Laws, News | URL: https://wp.me/pcenIR-2hO Comment    See all comments Unsubscribe to no longer receive posts from Gupta Chandan & Associates. Change your email settings at Manage Subscriptions. Trouble clicking? Copy and paste this URL into your browser: https://www.guptachandanassociates.com/news/assessee-providing-education-amp-training-for-preservation-of-environment-is-eligible-for-sec-12a-registration-itat/

posted: "INCOME TAX : As per section 43B incurring of liability to pay tax, duty, cess or fee, etc., in a particular previous year is not a relevant criterion for granting deduction, and it is only when amount of such tax, etc., is actually paid by assessee, that " New post on Gupta Chandan & Associates Service tax liability of earlier years paid after opting VCES, 2013 is eligible for deduction u/s 43B: ITAT INCOME TAX : As per section 43B incurring of liability to pay tax, duty, cess or fee, etc., in a particular previous year is not a relevant criterion for granting deduction, and it is only when amount of such tax, etc., is actually paid by assessee, that deduction will be allowed to assesseeINCOME TAX : […] Read more of this post March 22, 2022 at 12:00 am | Categories: Latest Case Laws, News | URL: https://wp.me/pcenIR-2hN Comment    See all comments Unsubscribe to no longer receive posts from Gupta Chandan & Associates. Change your email settings at Manage Subscriptions. Trouble clicking? Copy and paste this URL into your browser: https://www.guptachandanassociates.com/news/service-tax-liability-of-earlier-years-paid-after-opting-vces-2013-is-eligible-for-deduction-u-s-43b-itat/