Day: January 9, 2023

Goods manufactured using advance modern/ technology not diversification i.e. different commercial activity – Supreme Court denies exemption u/s 4A of UP Trade Tax Act.  ABCAUS Case Law Citation ABCAUS 3632 (2023) (01) SC Important Case Laws relied upon:Commissioner of Sales Tax, Orissa and Anr. Vs. Jagannath Cotton Company …

  CBDT extends date for investment/construction/purchase claiming for capital gain exemption u/s 54 to 54GB .    F. No. 225/49/2021-ITA-IIGovernment of India Ministry of Finance Department of Revenue Central Board of Direct Taxes ••••• Circular No. 1 of 2023 New Delhi, dated 06 January, 2023   Subject: Extension …