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		<title>HC Restores Gold Confiscation; High Purity and Concealment Prove Smuggling</title>
		<link>https://studycafe.in/hc-restores-gold-confiscation-high-purity-and-concealment-prove-smuggling-415894.html</link>
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		<dc:creator><![CDATA[Meetu Kumari]]></dc:creator>
		<pubDate>Wed, 08 Apr 2026 09:44:14 +0000</pubDate>
				<category><![CDATA[Custom]]></category>
		<category><![CDATA[Calcutta High Court]]></category>
		<category><![CDATA[Custom Act]]></category>
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					<description><![CDATA[HC Restores Gold Confiscation; High Purity and Concealment Prove Smuggling The case arose from an interception by Customs officials at Howrah Railway Station on 25 May 2018, where 1,999.90 grams of gold bullion were recovered from the possession of Shri Anil Kumar Gaur. The gold was concealed inside a specially stitched waist belt worn beneath [&#8230;]]]></description>
		
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		<title>HC Quashes Rectification Order Passed Beyond Limitation; No Notice Issued</title>
		<link>https://studycafe.in/hc-quashes-rectification-order-passed-beyond-limitation-no-notice-issued-415870.html</link>
					<comments>https://studycafe.in/hc-quashes-rectification-order-passed-beyond-limitation-no-notice-issued-415870.html#respond</comments>
		
		<dc:creator><![CDATA[Meetu Kumari]]></dc:creator>
		<pubDate>Wed, 08 Apr 2026 09:07:44 +0000</pubDate>
				<category><![CDATA[Income Tax]]></category>
		<category><![CDATA[Calcutta High Court]]></category>
		<guid isPermaLink="false">https://studycafe.in/?p=415870</guid>

					<description><![CDATA[HC Quashes Rectification Order Passed Beyond Limitation; No Notice Issued The petitioner challenged an order dated 25.03.2022 passed by the Income Tax Officer under Section 154 read with Section 143(3) of the Income Tax Act, 1961. It was contended that the rectification order was passed without issuing prior notice as required under law and was [&#8230;]]]></description>
		
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		<title>ITAT Fixes ALV on Unsold Inventory; Disallows Unsupported Expenses</title>
		<link>https://studycafe.in/itat-fixes-alv-on-unsold-inventory-disallows-unsupported-expenses-415900.html</link>
					<comments>https://studycafe.in/itat-fixes-alv-on-unsold-inventory-disallows-unsupported-expenses-415900.html#respond</comments>
		
		<dc:creator><![CDATA[Meetu Kumari]]></dc:creator>
		<pubDate>Wed, 08 Apr 2026 08:19:20 +0000</pubDate>
				<category><![CDATA[Income Tax]]></category>
		<category><![CDATA[ITAT Mumbai]]></category>
		<guid isPermaLink="false">https://studycafe.in/?p=415900</guid>

					<description><![CDATA[ITAT Fixes ALV on Unsold Inventory; Disallows Unsupported Expenses M/s. Haware Engineers and Builders Pvt. Ltd., a real estate developer, filed its income tax returns for AYs 2016-17 and 2017-18. During the assessment, the Assessing Officer noted that the company had several completed flats and shops that remained unsold and were reflected as stock-in-trade. The [&#8230;]]]></description>
		
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		<title>HC Refuses to Entertain Writ in Tender Dispute; Holds Issues Involve Disputed Facts</title>
		<link>https://studycafe.in/hc-refuses-to-entertain-writ-in-tender-dispute-holds-issues-involve-disputed-facts-415811.html</link>
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		<dc:creator><![CDATA[Meetu Kumari]]></dc:creator>
		<pubDate>Wed, 08 Apr 2026 07:19:42 +0000</pubDate>
				<category><![CDATA[Top Stories]]></category>
		<category><![CDATA[Article 226]]></category>
		<category><![CDATA[chhattisgarh high court]]></category>
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					<description><![CDATA[HC Refuses to Entertain Writ in Tender Dispute; Holds Issues Involve Disputed Facts The petitioner filed a writ petition alleging that Respondent No. 5 fraudulently participated in public tenders by misusing credentials such as experience, turnover, and financial data of a separate partnership firm in the name of an LLP. It was further alleged that [&#8230;]]]></description>
		
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		<title>HC Refuses to Quash FIR in Partnership Dispute Involving Alleged Rs. 16.33 Lakh Misappropriation</title>
		<link>https://studycafe.in/hc-refuses-to-quash-fir-in-partnership-dispute-involving-alleged-rs-16-33-lakh-misappropriation-415869.html</link>
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		<dc:creator><![CDATA[Meetu Kumari]]></dc:creator>
		<pubDate>Wed, 08 Apr 2026 06:23:16 +0000</pubDate>
				<category><![CDATA[Business News]]></category>
		<category><![CDATA[Calcutta High Court]]></category>
		<category><![CDATA[Partnership Firm]]></category>
		<guid isPermaLink="false">https://studycafe.in/?p=415869</guid>

					<description><![CDATA[HC Refuses to Quash FIR in Partnership Dispute Involving Alleged Rs 16.33 Lakh Misappropriation The petitioner, Arup Roy, challenged criminal proceedings arising out of a partnership dispute with the complainant concerning a firm named M/s Aavya Tech. The complainant alleged that the petitioner induced him to enter into a partnership in 2021, took control of [&#8230;]]]></description>
		
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		<title>ITR Processing: Everything You Need to Know About Section 143(1) Intimation</title>
		<link>https://studycafe.in/itr-processing-everything-you-need-to-know-about-section-1431-intimation-415789.html</link>
					<comments>https://studycafe.in/itr-processing-everything-you-need-to-know-about-section-1431-intimation-415789.html#respond</comments>
		
		<dc:creator><![CDATA[Kashish Bhardwaj]]></dc:creator>
		<pubDate>Wed, 08 Apr 2026 05:54:18 +0000</pubDate>
				<category><![CDATA[Income Tax]]></category>
		<category><![CDATA[ITR]]></category>
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					<description><![CDATA[ITR Processing: Everything You Need to Know About Section 143(1) Intimation The process of analysing an income tax return (ITR) by the Income Tax Department, after its filing by a taxpayer, is called assessment. This process is completely computer-based and is done through the Central Processing Centre (CPC). In this process, any kind of calculation [&#8230;]]]></description>
		
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		<title>HC Upholds Recovery Decree Despite No Delivery Proof; VAT Credit Claim Weakens Defence</title>
		<link>https://studycafe.in/hc-upholds-recovery-decree-despite-no-delivery-proof-vat-credit-claim-weakens-defence-415830.html</link>
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		<dc:creator><![CDATA[Meetu Kumari]]></dc:creator>
		<pubDate>Wed, 08 Apr 2026 05:37:57 +0000</pubDate>
				<category><![CDATA[GST]]></category>
		<category><![CDATA[Delhi High Court]]></category>
		<category><![CDATA[VAT]]></category>
		<guid isPermaLink="false">https://studycafe.in/?p=415830</guid>

					<description><![CDATA[HC Upholds Recovery Decree Despite No Delivery Proof; VAT Credit Claim Weakens Defence The dispute arose out of a commercial transaction between the Plaintiff, a chemical supplier operating as M/s Jain Chemicals, and the Defendants, a partnership firm dealing in chemical trade. The Plaintiff claimed that in March 2016, goods worth Rs. 5,77,500 were supplied [&#8230;]]]></description>
		
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		<title>ITAT Deletes Rs. 10.20 Crore Addition on Mobilisation Advance, Grants TDS Relief</title>
		<link>https://studycafe.in/itat-deletes-rs-10-20-crore-addition-on-mobilisation-advance-grants-tds-relief-415551.html</link>
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		<dc:creator><![CDATA[Meetu Kumari]]></dc:creator>
		<pubDate>Wed, 08 Apr 2026 04:53:21 +0000</pubDate>
				<category><![CDATA[Income Tax]]></category>
		<category><![CDATA[Income Tax Act]]></category>
		<category><![CDATA[ITAT Delhi]]></category>
		<guid isPermaLink="false">https://studycafe.in/?p=415551</guid>

					<description><![CDATA[ITAT Deletes Rs. 10.20 Crore Addition on Mobilisation Advance, Grants TDS Relief The assessee, Apace Developers Pvt. Ltd., engaged in civil contract work, filed its return for AY 2016–17 declaring income of Rs. 12.73 lakh. The case was selected for scrutiny, and the AO made substantial additions, assessing income at over Rs. 15.05 crore. One [&#8230;]]]></description>
		
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		<title>GST: No Hearing, No Demand; HC Sets Aside ITC Liability Over Natural Justice Violation</title>
		<link>https://studycafe.in/gst-no-hearing-no-demand-hc-sets-aside-itc-liability-over-natural-justice-violation-415891.html</link>
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		<dc:creator><![CDATA[Saloni Kumari]]></dc:creator>
		<pubDate>Wed, 08 Apr 2026 02:56:12 +0000</pubDate>
				<category><![CDATA[GST]]></category>
		<category><![CDATA[Calcutta High Court]]></category>
		<category><![CDATA[ITC]]></category>
		<guid isPermaLink="false">https://studycafe.in/?p=415891</guid>

					<description><![CDATA[GST: No Hearing, No Demand; HC Sets Aside ITC Liability Over Natural Justice Violation The Calcutta High Court quashed an order raising a demand on the taxpayer on the ground of alleged incorrect availment of ITC (Input Tax Credit). The petitioner was issued a show cause notice (SCN) dated June 3, 2022, raising allegations of [&#8230;]]]></description>
		
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		<title>Company and Directors Fined for Non-Disclosure of Registered Office Change: ROC</title>
		<link>https://studycafe.in/company-and-directors-fined-for-non-disclosure-of-registered-office-change-roc-415659.html</link>
					<comments>https://studycafe.in/company-and-directors-fined-for-non-disclosure-of-registered-office-change-roc-415659.html#respond</comments>
		
		<dc:creator><![CDATA[Saloni Kumari]]></dc:creator>
		<pubDate>Wed, 08 Apr 2026 02:32:35 +0000</pubDate>
				<category><![CDATA[Company Laws]]></category>
		<category><![CDATA[Registrar of Companies India]]></category>
		<guid isPermaLink="false">https://studycafe.in/?p=415659</guid>

					<description><![CDATA[Company and Directors Fined for Non-Disclosure of Registered Office Change: ROC The Registrar of Companies (ROC), Bangalore, has imposed a 2.14 lakh penalty on the company, Minance Investment Advisors Private Limited, and its two directors for committing non-compliance under Section 12(8) of the Companies Act, 2013. A company under the provisions of Section 12(3)(c) of [&#8230;]]]></description>
		
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