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		<title>No Nexus, No Reopening: ITAT Sets Aside Assessment</title>
		<link>https://studycafe.in/no-nexus-no-reopening-itat-sets-aside-assessment-419745.html</link>
					<comments>https://studycafe.in/no-nexus-no-reopening-itat-sets-aside-assessment-419745.html#respond</comments>
		
		<dc:creator><![CDATA[Meetu Kumari]]></dc:creator>
		<pubDate>Fri, 08 May 2026 08:09:41 +0000</pubDate>
				<category><![CDATA[Income Tax]]></category>
		<category><![CDATA[ITAT AHMEDABAD]]></category>
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					<description><![CDATA[No Nexus, No Reopening: ITAT Sets Aside Assessment The assessee is an individual who made a declaration of income in his return for AY 2014-15, which was assessed under section 143(1). After that, the assessing officer opened an assessment of the assessee under section 147, taking notice of certain additions made in remand proceedings for [&#8230;]]]></description>
		
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		<title>GST Superintendent and Computer Operator arrested in Bribery Case in Meerut</title>
		<link>https://studycafe.in/gst-superintendent-and-computer-operator-arrested-in-bribery-case-in-meerut-419996.html</link>
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		<dc:creator><![CDATA[Saloni Kumari]]></dc:creator>
		<pubDate>Fri, 08 May 2026 07:56:34 +0000</pubDate>
				<category><![CDATA[Top Stories]]></category>
		<category><![CDATA[Central Bureau of Investigation]]></category>
		<category><![CDATA[GST]]></category>
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					<description><![CDATA[GST Superintendent and Computer Operator arrested in Bribery Case in Meerut On May 07, 2026, the Central Bureau of Investigation (CBI) apprehended a Superintendent employed in the Central Goods and Services Tax (CGST) Office, Range-l, Meerut (Uttar Pradesh), along with a Computer Operator working in the same office, in connection with a bribery case. A [&#8230;]]]></description>
		
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		<title>Loose Papers Alone Insufficient for Section 69A/69B Additions</title>
		<link>https://studycafe.in/loose-papers-alone-insufficient-for-section-69a-69b-additions-419740.html</link>
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		<dc:creator><![CDATA[Meetu Kumari]]></dc:creator>
		<pubDate>Fri, 08 May 2026 07:38:02 +0000</pubDate>
				<category><![CDATA[Income Tax]]></category>
		<category><![CDATA[ITAT Surat]]></category>
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					<description><![CDATA[Loose Papers Alone Insufficient for Section 69A/69B Additions The assessee was an individual and also a partner in many real estate companies. Initially, he had filed his returns for an income of Rs. 14.87 lakh. The survey was carried out among groups under Section 133A, and documents were confiscated. On the basis of the search [&#8230;]]]></description>
		
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		<title>Section 68 Addition Deleted Where Investors Duly Verified by AO</title>
		<link>https://studycafe.in/section-68-addition-deleted-where-investors-duly-verified-by-ao-419685.html</link>
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		<dc:creator><![CDATA[Meetu Kumari]]></dc:creator>
		<pubDate>Fri, 08 May 2026 07:03:15 +0000</pubDate>
				<category><![CDATA[Income Tax]]></category>
		<category><![CDATA[ITAT Kolkata]]></category>
		<guid isPermaLink="false">https://studycafe.in/?p=419685</guid>

					<description><![CDATA[Section 68 Addition Deleted Where Investors Duly Verified by AO Assessee company had received the amount of Rs 5.53 crore from share capital and share premium in the AY 2012-13. The assessment was made after selecting the case for scrutiny on account of substantial receipt of share premium. In the course of assessment, considerable evidence [&#8230;]]]></description>
		
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		<title>Sugam, not so Sugam: Don’t File ITR-4 Until You Check These 10 New Income Tax Changes</title>
		<link>https://studycafe.in/sugam-not-so-sugam-dont-file-itr-4-until-you-check-these-10-new-income-tax-changes-419954.html</link>
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		<dc:creator><![CDATA[Khush Dharmeshkumar Trivedi]]></dc:creator>
		<pubDate>Fri, 08 May 2026 06:52:25 +0000</pubDate>
				<category><![CDATA[Income Tax]]></category>
		<category><![CDATA[ITR-4 (SUGAM)]]></category>
		<guid isPermaLink="false">https://studycafe.in/?p=419954</guid>

					<description><![CDATA[Sugam, not so Sugam: Don’t File ITR-4 Until You Check These 10 New Income Tax Changes INTRODUCTION As we are very close to the deadlines for filing ITRs. Hence its very important to have a better understanding of Forms of ITRs. As there are various kinds of forms, each one has its own importance. The [&#8230;]]]></description>
		
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		<title>Extended Limitation Cannot Apply Without Evidence : High Court</title>
		<link>https://studycafe.in/extended-limitation-cannot-apply-without-evidence-high-court-419642.html</link>
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		<dc:creator><![CDATA[Meetu Kumari]]></dc:creator>
		<pubDate>Fri, 08 May 2026 06:36:51 +0000</pubDate>
				<category><![CDATA[Service Tax]]></category>
		<category><![CDATA[Finance Act]]></category>
		<category><![CDATA[GUWAHATI HIGH COURT]]></category>
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					<description><![CDATA[Extended Limitation Cannot Apply Without Evidence: High Court The petitioner, being a proprietorship concern, received a notice under Section 70A(3)(a) of the Finance Act, 1994, dated 11.04.2022, relating to the period from 2014-15 to June 2017, seeking payment of service tax. Thereafter, an order dated April 24, 2024, adjudged that there is a failure to [&#8230;]]]></description>
		
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		<title>Cash Deposits from Sales Not Unexplained, Rules Tribunal</title>
		<link>https://studycafe.in/cash-deposits-from-sales-not-unexplained-rules-tribunal-419637.html</link>
					<comments>https://studycafe.in/cash-deposits-from-sales-not-unexplained-rules-tribunal-419637.html#respond</comments>
		
		<dc:creator><![CDATA[Meetu Kumari]]></dc:creator>
		<pubDate>Fri, 08 May 2026 06:07:34 +0000</pubDate>
				<category><![CDATA[Income Tax]]></category>
		<category><![CDATA[ITAT Delhi]]></category>
		<guid isPermaLink="false">https://studycafe.in/?p=419637</guid>

					<description><![CDATA[Cash Deposits from Sales Not Unexplained, Rules Tribunal. Assessee is a partnership firm involved in refining and dealing in precious metals and has filed its returns for AYs 2017-18 and 2018-19, showing income from normal business activities. While examining the returns of the assessee, the Assessing Officer noted the deposits of Rs 1.18 crore made [&#8230;]]]></description>
		
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		<title>Share Premium Not Taxable Under Section 68, Rules ITAT</title>
		<link>https://studycafe.in/share-premium-not-taxable-under-section-68-rules-itat-419629.html</link>
					<comments>https://studycafe.in/share-premium-not-taxable-under-section-68-rules-itat-419629.html#respond</comments>
		
		<dc:creator><![CDATA[Meetu Kumari]]></dc:creator>
		<pubDate>Fri, 08 May 2026 05:35:14 +0000</pubDate>
				<category><![CDATA[Income Tax]]></category>
		<category><![CDATA[ITAT Delhi]]></category>
		<guid isPermaLink="false">https://studycafe.in/?p=419629</guid>

					<description><![CDATA[Share Premium Not Taxable Under Section 68, Rules ITAT The case pertained to the assessee M/s Aamby Valley Limited for AY 2013-14, wherein the Assessing Officer had made several additions, whereby they treated the share premium amounting to Rs 568 crores received from Sahara group companies as unexplained cash credit under Section 68. They had also [&#8230;]]]></description>
		
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		<title>High Court Dismissal of CGST Writ Petition with Tribunal Appeal Directive</title>
		<link>https://studycafe.in/high-court-dismissal-of-cgst-writ-petition-with-tribunal-appeal-directive-419705.html</link>
					<comments>https://studycafe.in/high-court-dismissal-of-cgst-writ-petition-with-tribunal-appeal-directive-419705.html#respond</comments>
		
		<dc:creator><![CDATA[Aishwarya Singh]]></dc:creator>
		<pubDate>Fri, 08 May 2026 04:53:12 +0000</pubDate>
				<category><![CDATA[Taxation]]></category>
		<category><![CDATA[High Court]]></category>
		<category><![CDATA[Income Tax]]></category>
		<guid isPermaLink="false">https://studycafe.in/?p=419705</guid>

					<description><![CDATA[High Court Dismissal of CGST Writ Petition with Tribunal Appeal Directive The Himachal Pradesh High Court Dismissed the writ petition from Ultra Drugs Pvt. Ltd., saying the company could just appeal to the GST Tribunal instead. The judges said Ultra Drugs can go ahead and file that appeal, and told the authorities to refund the [&#8230;]]]></description>
		
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		<title>Orissa High Court Restores GST Registration on Payment of Dues and filing of Returns</title>
		<link>https://studycafe.in/orissa-high-court-restores-gst-registration-on-payment-of-dues-and-filing-of-returns-419931.html</link>
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		<dc:creator><![CDATA[Aishwarya Singh]]></dc:creator>
		<pubDate>Fri, 08 May 2026 04:22:38 +0000</pubDate>
				<category><![CDATA[Taxation]]></category>
		<category><![CDATA[GST]]></category>
		<category><![CDATA[Income Tax]]></category>
		<category><![CDATA[Orissa High Court]]></category>
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					<description><![CDATA[Orissa High Court Restores GST Registration on Payment of Dues and filing of Returns The Orissa High Court At Cuttack allowed the delay in filing for revocation of cancellation of GST registration of the petitioner Abhiram Malik , Whose registration had been cancelled through a Show &#8211; Cause Notice Dated  2025 and order dated 11 [&#8230;]]]></description>
		
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