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	<url>
		<loc>https://www.jurishour.in/direct-tax/bank-deposits-unexplained-income-business-turnover/</loc>
		<news:news>
			<news:publication>
				<news:name>Juris Hour</news:name>
				<news:language>en</news:language>
			</news:publication>
			<news:publication_date>2026-04-16T05:55:04+00:00</news:publication_date>
			<news:title><![CDATA[Bank Deposits Can’t Be Treated as Unexplained Income When Linked to Business Turnover; Profit Estimation Must Follow Past History: ITAT]]></news:title>
		</news:news>
	</url>
	<url>
		<loc>https://www.jurishour.in/direct-tax/refund-of-loan-treated-unexplained-cash-credit/</loc>
		<news:news>
			<news:publication>
				<news:name>Juris Hour</news:name>
				<news:language>en</news:language>
			</news:publication>
			<news:publication_date>2026-04-16T05:27:54+00:00</news:publication_date>
			<news:title><![CDATA[Refund of Loan Can’t Be Treated as Unexplained Cash Credit; Additions Based Solely on Statements Without Evidence Not Sustainable: ITAT]]></news:title>
		</news:news>
	</url>
	<url>
		<loc>https://www.jurishour.in/direct-tax/advertisement-reimbursement-jv-linked-expenses/</loc>
		<news:news>
			<news:publication>
				<news:name>Juris Hour</news:name>
				<news:language>en</news:language>
			</news:publication>
			<news:publication_date>2026-04-16T05:14:39+00:00</news:publication_date>
			<news:title><![CDATA[ITAT Upholds Allowability of Advertisement Reimbursement and JV-Linked Expenses; Allows Proportionate Retainership Fees]]></news:title>
		</news:news>
	</url>
	<url>
		<loc>https://www.jurishour.in/direct-tax/under-construction-property-qualifies/</loc>
		<news:news>
			<news:publication>
				<news:name>Juris Hour</news:name>
				<news:language>en</news:language>
			</news:publication>
			<news:publication_date>2026-04-16T05:08:38+00:00</news:publication_date>
			<news:title><![CDATA[Under-Construction Property Qualifies as ‘Construction’: ITAT Allows S. 54F Deduction]]></news:title>
		</news:news>
	</url>
	<url>
		<loc>https://www.jurishour.in/direct-tax/software-development-hcl-technologies-deduction/</loc>
		<news:news>
			<news:publication>
				<news:name>Juris Hour</news:name>
				<news:language>en</news:language>
			</news:publication>
			<news:publication_date>2026-04-16T04:49:41+00:00</news:publication_date>
			<news:title><![CDATA[31 Software Development Units Of HCL Technologies Can’t Be Treated as Separate Undertakings for S. 10A Deduction: ITAT ]]></news:title>
		</news:news>
	</url>
	<url>
		<loc>https://www.jurishour.in/indirect-taxes/condensate-light-oil-testing-distillation/</loc>
		<news:news>
			<news:publication>
				<news:name>Juris Hour</news:name>
				<news:language>en</news:language>
			</news:publication>
			<news:publication_date>2026-04-16T04:20:19+00:00</news:publication_date>
			<news:title><![CDATA[Condensate Can’t Be Classified as ‘Light Oil’ Without Testing 90% Distillation at 210°C: CESTAT]]></news:title>
		</news:news>
	</url>
	<url>
		<loc>https://www.jurishour.in/indirect-taxes/hearsay-statement-alone-gold-smuggling/</loc>
		<news:news>
			<news:publication>
				<news:name>Juris Hour</news:name>
				<news:language>en</news:language>
			</news:publication>
			<news:publication_date>2026-04-16T04:14:21+00:00</news:publication_date>
			<news:title><![CDATA[Hearsay Statement Alone Can’t Prove Gold Smuggling: CESTAT Orders Release of Seized Gold]]></news:title>
		</news:news>
	</url>
	<url>
		<loc>https://www.jurishour.in/indirect-taxes/interest-refund-amount-protest-duty/</loc>
		<news:news>
			<news:publication>
				<news:name>Juris Hour</news:name>
				<news:language>en</news:language>
			</news:publication>
			<news:publication_date>2026-04-16T04:06:56+00:00</news:publication_date>
			<news:title><![CDATA[Interest Payable on Refund of Amount Deposited Under Protest; Not ‘Duty’, Rules CESTAT]]></news:title>
		</news:news>
	</url>
	<url>
		<loc>https://www.jurishour.in/indirect-taxes/evidence-smuggling-customs-appeals-relief-penalty/</loc>
		<news:news>
			<news:publication>
				<news:name>Juris Hour</news:name>
				<news:language>en</news:language>
			</news:publication>
			<news:publication_date>2026-04-16T04:00:29+00:00</news:publication_date>
			<news:title><![CDATA[No Evidence of Smuggling: CESTAT Dismisses Customs Appeals, Upholds Relief in Rs. 25 Lakh Penalty Case]]></news:title>
		</news:news>
	</url>
	<url>
		<loc>https://www.jurishour.in/direct-tax/sale-of-rural-agricultural-land-not-taxable/</loc>
		<news:news>
			<news:publication>
				<news:name>Juris Hour</news:name>
				<news:language>en</news:language>
			</news:publication>
			<news:publication_date>2026-04-16T03:41:17+00:00</news:publication_date>
			<news:title><![CDATA[Sale of Rural Agricultural Land Not Taxable: Rajasthan High Court ]]></news:title>
		</news:news>
	</url>
	<url>
		<loc>https://www.jurishour.in/indirect-taxes/penalty-customs-broker-proof-of-fraud-low-tax-effect/</loc>
		<news:news>
			<news:publication>
				<news:name>Juris Hour</news:name>
				<news:language>en</news:language>
			</news:publication>
			<news:publication_date>2026-04-16T03:32:19+00:00</news:publication_date>
			<news:title><![CDATA[No Penalty on Customs Broker Without Proof of Fraud; Appeal Dismissed Due to Low Tax Effect: Calcutta High Court]]></news:title>
		</news:news>
	</url>
	<url>
		<loc>https://www.jurishour.in/notification/ca-name-1-year-professional-misconduct/</loc>
		<news:news>
			<news:publication>
				<news:name>Juris Hour</news:name>
				<news:language>en</news:language>
			</news:publication>
			<news:publication_date>2026-04-16T03:26:23+00:00</news:publication_date>
			<news:title><![CDATA[ICAI Removes CA’s Name for 1 Year Over Professional Misconduct, Action Upheld by Appellate Authority and Bombay High Court]]></news:title>
		</news:news>
	</url>
	<url>
		<loc>https://www.jurishour.in/notification/gstat-operations-temporary-premises-chanakyapuri/</loc>
		<news:news>
			<news:publication>
				<news:name>Juris Hour</news:name>
				<news:language>en</news:language>
			</news:publication>
			<news:publication_date>2026-04-16T03:20:22+00:00</news:publication_date>
			<news:title><![CDATA[GSTAT Delhi State Bench Begins Operations from Temporary Premises in Chanakyapuri]]></news:title>
		</news:news>
	</url>
	<url>
		<loc>https://www.jurishour.in/notification/tariff-values-edible-oils-gold-silver-areca-nuts/</loc>
		<news:news>
			<news:publication>
				<news:name>Juris Hour</news:name>
				<news:language>en</news:language>
			</news:publication>
			<news:publication_date>2026-04-16T03:12:28+00:00</news:publication_date>
			<news:title><![CDATA[CBIC Revises Tariff Values for Edible Oils, Gold, Silver, and Areca Nuts; New Rates Effective 16 April 2026]]></news:title>
		</news:news>
	</url>
	<url>
		<loc>https://www.jurishour.in/indirect-taxes/rejection-vice-president-post-customs-act-framework/</loc>
		<news:news>
			<news:publication>
				<news:name>Juris Hour</news:name>
				<news:language>en</news:language>
			</news:publication>
			<news:publication_date>2026-04-16T02:54:01+00:00</news:publication_date>
			<news:title><![CDATA[Delhi High Court Quashes Rejection of CESTAT Vice-President Post, Orders Fresh Consideration Under Customs Act Framework]]></news:title>
		</news:news>
	</url>
	<url>
		<loc>https://www.jurishour.in/gst/gst-recovery-bank-notice-assessment-order-finality/</loc>
		<news:news>
			<news:publication>
				<news:name>Juris Hour</news:name>
				<news:language>en</news:language>
			</news:publication>
			<news:publication_date>2026-04-16T02:44:40+00:00</news:publication_date>
			<news:title><![CDATA[GST Recovery from Bank Without Prior Notice Valid Where Assessment Order Attains Finality: AP High Court]]></news:title>
		</news:news>
	</url>
	<url>
		<loc>https://www.jurishour.in/direct-tax/penalty-cant-be-imposed-high-court/</loc>
		<news:news>
			<news:publication>
				<news:name>Juris Hour</news:name>
				<news:language>en</news:language>
			</news:publication>
			<news:publication_date>2026-04-15T14:53:24+00:00</news:publication_date>
			<news:title><![CDATA[Penalty Can’t Be Imposed on Debatable Issue Pending Before High Court: ITAT Quashes Rs. 20.56 Lakh Penalty on SIDBI]]></news:title>
		</news:news>
	</url>
	<url>
		<loc>https://www.jurishour.in/direct-tax/unsecured-loan-bogus-banking-channels/</loc>
		<news:news>
			<news:publication>
				<news:name>Juris Hour</news:name>
				<news:language>en</news:language>
			</news:publication>
			<news:publication_date>2026-04-15T14:47:57+00:00</news:publication_date>
			<news:title><![CDATA[Unsecured Loan Treated as Bogus Despite Banking Channels: ITAT ]]></news:title>
		</news:news>
	</url>
	<url>
		<loc>https://www.jurishour.in/other-laws/decades-old-workmen-dues-udyog-case/</loc>
		<news:news>
			<news:publication>
				<news:name>Juris Hour</news:name>
				<news:language>en</news:language>
			</news:publication>
			<news:publication_date>2026-04-15T14:42:55+00:00</news:publication_date>
			<news:title><![CDATA[Supreme Court Steps In to Secure Decades-Old Workmen Dues in Jaipur Udyog Case, Flags Irregular Asset Sales and Invokes Article 142 Powers]]></news:title>
		</news:news>
	</url>
	<url>
		<loc>https://www.jurishour.in/other-laws/demand-of-bribe-hostile-witness-credible-evidence/</loc>
		<news:news>
			<news:publication>
				<news:name>Juris Hour</news:name>
				<news:language>en</news:language>
			</news:publication>
			<news:publication_date>2026-04-15T14:25:55+00:00</news:publication_date>
			<news:title><![CDATA[Demand of Bribe Can Be Proved Despite Hostile Witness if Credible Evidence Exists: Supreme Court ]]></news:title>
		</news:news>
	</url>
	<url>
		<loc>https://www.jurishour.in/indirect-taxes/refund-claim-time-barred-duty-reduction/</loc>
		<news:news>
			<news:publication>
				<news:name>Juris Hour</news:name>
				<news:language>en</news:language>
			</news:publication>
			<news:publication_date>2026-04-15T14:12:09+00:00</news:publication_date>
			<news:title><![CDATA[Refund Claim Time-Barred Despite Duty Reduction: CESTAT Rules Limitation Runs from First Appellate Order]]></news:title>
		</news:news>
	</url>
	<url>
		<loc>https://www.jurishour.in/indirect-taxes/no-double-recovery-credit-reverse-verification/</loc>
		<news:news>
			<news:publication>
				<news:name>Juris Hour</news:name>
				<news:language>en</news:language>
			</news:publication>
			<news:publication_date>2026-04-15T14:05:47+00:00</news:publication_date>
			<news:title><![CDATA[No Double Recovery If Credit Already Reversed, Verification Ordered: CESTAT Remands EC &amp; SHEC Refund Dispute]]></news:title>
		</news:news>
	</url>
	<url>
		<loc>https://www.jurishour.in/indirect-taxes/provisional-release-imported-second-hand-copiers-non-compliance-bis-dgft-norms/</loc>
		<news:news>
			<news:publication>
				<news:name>Juris Hour</news:name>
				<news:language>en</news:language>
			</news:publication>
			<news:publication_date>2026-04-15T13:57:42+00:00</news:publication_date>
			<news:title><![CDATA[Provisional Release of Imported Second-Hand Copiers Allowed Despite Alleged Non-Compliance with BIS &amp; DGFT Norms: CESTAT]]></news:title>
		</news:news>
	</url>
	<url>
		<loc>https://www.jurishour.in/other-laws/construction-warehouses-hswc-commercial-service/</loc>
		<news:news>
			<news:publication>
				<news:name>Juris Hour</news:name>
				<news:language>en</news:language>
			</news:publication>
			<news:publication_date>2026-04-15T13:48:32+00:00</news:publication_date>
			<news:title><![CDATA[Construction of Warehouses for HSWC Taxable as Commercial Service: CESTAT Quashes Penalty]]></news:title>
		</news:news>
	</url>
	<url>
		<loc>https://www.jurishour.in/indirect-taxes/outbound-foreign-tours-indian-taxable-service-tax/</loc>
		<news:news>
			<news:publication>
				<news:name>Juris Hour</news:name>
				<news:language>en</news:language>
			</news:publication>
			<news:publication_date>2026-04-15T10:35:28+00:00</news:publication_date>
			<news:title><![CDATA[Outbound Foreign Tours to Indian Tourists Taxable Under Service Tax: CESTAT ]]></news:title>
		</news:news>
	</url>
	<url>
		<loc>https://www.jurishour.in/direct-tax/buyback-own-shares-not-taxable-property/</loc>
		<news:news>
			<news:publication>
				<news:name>Juris Hour</news:name>
				<news:language>en</news:language>
			</news:publication>
			<news:publication_date>2026-04-15T10:21:57+00:00</news:publication_date>
			<news:title><![CDATA[Buyback of Own Shares Not Taxable as ‘Property’ U/S 56(2)(x): Delhi High Court]]></news:title>
		</news:news>
	</url>
	<url>
		<loc>https://www.jurishour.in/columns/car-lease-can-reduce-taxable-salary/</loc>
		<news:news>
			<news:publication>
				<news:name>Juris Hour</news:name>
				<news:language>en</news:language>
			</news:publication>
			<news:publication_date>2026-04-15T10:18:27+00:00</news:publication_date>
			<news:title><![CDATA[Car Lease Can Reduce Taxable Salary ]]></news:title>
		</news:news>
	</url>
	<url>
		<loc>https://www.jurishour.in/notification/90-late-fee-waiver-under-ccfs-2026/</loc>
		<news:news>
			<news:publication>
				<news:name>Juris Hour</news:name>
				<news:language>en</news:language>
			</news:publication>
			<news:publication_date>2026-04-15T08:50:01+00:00</news:publication_date>
			<news:title><![CDATA[90% Late Fee Waiver Under CCFS-2026: MCA Opens 3-Month Window to Clear Backlog &amp; Avoid Prosecution]]></news:title>
		</news:news>
	</url>
	<url>
		<loc>https://www.jurishour.in/gst/no-gst-recovery-before-appeal-period-ends/</loc>
		<news:news>
			<news:publication>
				<news:name>Juris Hour</news:name>
				<news:language>en</news:language>
			</news:publication>
			<news:publication_date>2026-04-15T08:43:00+00:00</news:publication_date>
			<news:title><![CDATA[No GST Recovery Before Appeal Period Ends: Bombay High Court]]></news:title>
		</news:news>
	</url>
	<url>
		<loc>https://www.jurishour.in/gst/bail-fake-itc-allegations-documentary-evidence-custodial-interrogation/</loc>
		<news:news>
			<news:publication>
				<news:name>Juris Hour</news:name>
				<news:language>en</news:language>
			</news:publication>
			<news:publication_date>2026-04-15T03:50:20+00:00</news:publication_date>
			<news:title><![CDATA[GST Fraud : Chhattisgarh High Court Grants Bail Despite Rs. 11.44 Crore Fake ITC Allegations, Cites Documentary Evidence &amp; No Need for Custodial Interrogation]]></news:title>
		</news:news>
	</url>
	<url>
		<loc>https://www.jurishour.in/columns/gst-silver-rates-hsn-codes-calculation-impact/</loc>
		<news:news>
			<news:publication>
				<news:name>Juris Hour</news:name>
				<news:language>en</news:language>
			</news:publication>
			<news:publication_date>2026-04-15T03:34:16+00:00</news:publication_date>
			<news:title><![CDATA[GST on Silver: Rates, HSN Codes, Calculation &amp; Impact Explained]]></news:title>
		</news:news>
	</url>
	<url>
		<loc>https://www.jurishour.in/columns/understanding-income-tax-notices/</loc>
		<news:news>
			<news:publication>
				<news:name>Juris Hour</news:name>
				<news:language>en</news:language>
			</news:publication>
			<news:publication_date>2026-04-15T03:30:00+00:00</news:publication_date>
			<news:title><![CDATA[Understanding Income Tax Notices: Password, Types, and Key FAQs]]></news:title>
		</news:news>
	</url>
	<url>
		<loc>https://www.jurishour.in/direct-tax/itat-restricts-arbitrary-income-estimation-gp-rate/</loc>
		<news:news>
			<news:publication>
				<news:name>Juris Hour</news:name>
				<news:language>en</news:language>
			</news:publication>
			<news:publication_date>2026-04-15T03:22:52+00:00</news:publication_date>
			<news:title><![CDATA[ITAT Restricts Arbitrary 2% Income Estimation, Applies 0.40% GP Rate; Penalty Deleted]]></news:title>
		</news:news>
	</url>
	<url>
		<loc>https://www.jurishour.in/direct-tax/estimated-bogus-purchase-additions-attract-penalty/</loc>
		<news:news>
			<news:publication>
				<news:name>Juris Hour</news:name>
				<news:language>en</news:language>
			</news:publication>
			<news:publication_date>2026-04-15T03:17:54+00:00</news:publication_date>
			<news:title><![CDATA[Estimated Bogus Purchase Additions Can’t Attract Penalty: ITAT]]></news:title>
		</news:news>
	</url>
	<url>
		<loc>https://www.jurishour.in/gst/managing-director-gst-registration-drc-07-appeal/</loc>
		<news:news>
			<news:publication>
				<news:name>Juris Hour</news:name>
				<news:language>en</news:language>
			</news:publication>
			<news:publication_date>2026-04-15T02:57:55+00:00</news:publication_date>
			<news:title><![CDATA[Managing Director Eligible For Temporary GST Registration and Separate DRC-07 To Enable Appeal: Telangana High Court]]></news:title>
		</news:news>
	</url>
	<url>
		<loc>https://www.jurishour.in/direct-tax/cbdt-circular-delay-condonation-ay/</loc>
		<news:news>
			<news:publication>
				<news:name>Juris Hour</news:name>
				<news:language>en</news:language>
			</news:publication>
			<news:publication_date>2026-04-15T02:52:26+00:00</news:publication_date>
			<news:title><![CDATA[CBDT Circular on Delay Condonation Applies to All Years, Not Just Specified AY: Delhi High Court ]]></news:title>
		</news:news>
	</url>
	<url>
		<loc>https://www.jurishour.in/gst/appeal-remedy-must-exhausted-writ-jurisdiction/</loc>
		<news:news>
			<news:publication>
				<news:name>Juris Hour</news:name>
				<news:language>en</news:language>
			</news:publication>
			<news:publication_date>2026-04-15T02:44:08+00:00</news:publication_date>
			<news:title><![CDATA[Appeal Remedy Must Be Exhausted Before Invoking Writ Jurisdiction: Delhi High Court Refuses to Interfere in GST ITC Demand ]]></news:title>
		</news:news>
	</url>
	<url>
		<loc>https://www.jurishour.in/case-compilation/tax-law-daily-bulletin-april-14-2026/</loc>
		<news:news>
			<news:publication>
				<news:name>Juris Hour</news:name>
				<news:language>en</news:language>
			</news:publication>
			<news:publication_date>2026-04-14T13:43:31+00:00</news:publication_date>
			<news:title><![CDATA[JURISHOUR | TAX LAW DAILY BULLETIN : APRIL 14, 2026]]></news:title>
		</news:news>
	</url>
	<url>
		<loc>https://www.jurishour.in/indirect-taxes/penalty-valid-us-25-interpretational-dispute-fraud/</loc>
		<news:news>
			<news:publication>
				<news:name>Juris Hour</news:name>
				<news:language>en</news:language>
			</news:publication>
			<news:publication_date>2026-04-14T13:14:33+00:00</news:publication_date>
			<news:title><![CDATA[EXCISE DUTY | 10% Penalty Valid U/s 25 Despite Interpretational Dispute And Not Fraud: CESTAT]]></news:title>
		</news:news>
	</url>
	<url>
		<loc>https://www.jurishour.in/indirect-taxes/cenvat-credit-business-services-pre-2011/</loc>
		<news:news>
			<news:publication>
				<news:name>Juris Hour</news:name>
				<news:language>en</news:language>
			</news:publication>
			<news:publication_date>2026-04-14T12:46:44+00:00</news:publication_date>
			<news:title><![CDATA[CENVAT Credit Allowed on Business-Related Services Pre-2011; Construction Services Hit by Post-Amendment Exclusion: CESTAT]]></news:title>
		</news:news>
	</url>
	<url>
		<loc>https://www.jurishour.in/indirect-taxes/merger-acquisition-advisory-not-taxable/</loc>
		<news:news>
			<news:publication>
				<news:name>Juris Hour</news:name>
				<news:language>en</news:language>
			</news:publication>
			<news:publication_date>2026-04-14T12:37:45+00:00</news:publication_date>
			<news:title><![CDATA[Merger &amp; Acquisition Advisory Not Taxable as Management Consultancy; No Service Tax on Shareholders for Share Sale Transactions: CESTAT]]></news:title>
		</news:news>
	</url>
	<url>
		<loc>https://www.jurishour.in/other-laws/partnership-firm-recover-dues-goods-contract/</loc>
		<news:news>
			<news:publication>
				<news:name>Juris Hour</news:name>
				<news:language>en</news:language>
			</news:publication>
			<news:publication_date>2026-04-14T12:31:31+00:00</news:publication_date>
			<news:title><![CDATA[Unregistered Partnership Firm Can Recover Dues for Goods Supplied Without Contract: Madras High Court]]></news:title>
		</news:news>
	</url>
	<url>
		<loc>https://www.jurishour.in/indirect-taxes/wrong-shipping-bill-code-us-149-customs-act/</loc>
		<news:news>
			<news:publication>
				<news:name>Juris Hour</news:name>
				<news:language>en</news:language>
			</news:publication>
			<news:publication_date>2026-04-14T12:12:56+00:00</news:publication_date>
			<news:title><![CDATA[Wrong Shipping Bill Code Can Be Corrected U/s 149 Of Customs Act: Madras High Court]]></news:title>
		</news:news>
	</url>
	<url>
		<loc>https://www.jurishour.in/direct-tax/unexplained-sundry-credits-proof-source-business-income-deduction/</loc>
		<news:news>
			<news:publication>
				<news:name>Juris Hour</news:name>
				<news:language>en</news:language>
			</news:publication>
			<news:publication_date>2026-04-14T12:06:33+00:00</news:publication_date>
			<news:title><![CDATA[Unexplained Sundry Credits Without Proof of Source Can’t Be Treated as Business Income for Deduction: Madras High Court]]></news:title>
		</news:news>
	</url>
	<url>
		<loc>https://www.jurishour.in/indirect-taxes/gold-carrier-liable-penalty-ownership-proof/</loc>
		<news:news>
			<news:publication>
				<news:name>Juris Hour</news:name>
				<news:language>en</news:language>
			</news:publication>
			<news:publication_date>2026-04-14T11:31:04+00:00</news:publication_date>
			<news:title><![CDATA[Gold Carrier Liable for Penalty Even Without Ownership Proof; CESTAT Reduces Fine to Rs. 1 Lakh]]></news:title>
		</news:news>
	</url>
	<url>
		<loc>https://www.jurishour.in/indirect-taxes/stock-shortage-evidence-leakage-accounting-error-excise-duty-penalty/</loc>
		<news:news>
			<news:publication>
				<news:name>Juris Hour</news:name>
				<news:language>en</news:language>
			</news:publication>
			<news:publication_date>2026-04-14T11:25:21+00:00</news:publication_date>
			<news:title><![CDATA[Mere Stock Shortage Without Evidence of Leakage or Accounting Error Attracts Excise Duty, But No Penalty: CESTAT]]></news:title>
		</news:news>
	</url>
	<url>
		<loc>https://www.jurishour.in/indirect-taxes/refund-anti-dumping-duty-mandatory-application-unjust-enrichment-accounting-entries/</loc>
		<news:news>
			<news:publication>
				<news:name>Juris Hour</news:name>
				<news:language>en</news:language>
			</news:publication>
			<news:publication_date>2026-04-14T11:21:16+00:00</news:publication_date>
			<news:title><![CDATA[Refund of Anti-Dumping Duty Mandatory Even Without Application; Unjust Enrichment Can’t Be Presumed from Accounting Entries: CESTAT]]></news:title>
		</news:news>
	</url>
	<url>
		<loc>https://www.jurishour.in/indirect-taxes/activity-trackers-fitness-monitoring-communication-devices/</loc>
		<news:news>
			<news:publication>
				<news:name>Juris Hour</news:name>
				<news:language>en</news:language>
			</news:publication>
			<news:publication_date>2026-04-14T11:12:10+00:00</news:publication_date>
			<news:title><![CDATA[Activity Trackers Primarily for Fitness Monitoring, Not Communication Devices: CESTAT Upholds Classification Under Pedometer Category]]></news:title>
		</news:news>
	</url>
</urlset>
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