*Can additions or disallowances made in an intimation under Section 143(1) be challenged in an appeal against an assessment under Section 143(3)?* We have analysed 25+ ITAT and High Court decisions to examine the evolving judicial position on the doctrine of merger and the key principles emerging from these rulings. Hope you find it useful. Your thoughts and feedback are welcome. Read complete article here: https:…

Channel
CA Blog India Updates
@cablogindiaupdates
On this record: Growth · Engagement · Reactions · Posts · Cite this entry
4,045subscribers
-40 since we began measuring on 7 August 2026
Risers and fallers across the register · movement among entries of 3,162–10,000.
Register entry
| Telegram ID | -1001354931366 |
|---|---|
| Type | Channel |
| Username | @cablogindiaupdates |
| Created | Between 1 March 2018 and 31 July 2021— estimated from Telegram’s id allocation, not measured. How this range is calculated. |
| First recorded | 7 August 2026 |
| Last confirmed live | 27 August 2026 |
| Measurements held | 8 |
| Confirmed unchanged | 1 time, most recently 27 August 2026 |
| On Telegram | t.me/cablogindiaupdates |
Growth
| Measured (UTC) | Subscribers | Change |
|---|---|---|
| 27 Aug 2026, 08:52 | 4,045 | -3 |
| 24 Aug 2026, 14:42 | 4,048 | -7 |
| 21 Aug 2026, 01:04 | 4,055 | -6 |
| 17 Aug 2026, 20:57 | 4,061 | -5 |
| 15 Aug 2026, 01:08 | 4,066 | -11 |
| 11 Aug 2026, 09:03 | 4,077 | -7 |
| 8 Aug 2026, 03:52 | 4,084 | -1 |
| 7 Aug 2026, 20:32 | 4,085 | first reading |
Engagement
20 posts held, back to 17 August 2025 — the reader has not yet reached the start of this channel’s public history, so older posts may sit further back, unread. Read across 2 pagesof Telegram’s post history, 20 posts per page.
- ERR · 30 days
- 1.03%
- avg views ÷ 4,045 subscribers
- Avg views / post
- 41.5
- 4 posts measured
- Reaction rate
- —
- this channel exposes no reaction counts
- Posts in window
- 4
- of 20 held
ERR is average views per post over the last 30 days divided by subscribers, the definition TGStat uses, so this figure is comparable with the one you will see elsewhere. It falls structurally as a channel grows: a high ERR on a small channel and a low one on a large channel describe reach mathematics, not quality. We publish the figure and the sample it came from and pass no verdict on it.
ER is defined industry-wide as (forwards + reactions + comments) ÷ views— note the denominator is views, not subscribers. Telegram’s public web preview carries views and reactions but not forward or comment counts, so the reaction rate above is the reactions term only and is therefore a floor: the true ER for this channel is higher by an amount we have not measured and will not estimate.
| Window | Rolling 30 days · latest post in window 6 August 2026 |
|---|---|
| Posts held | 20 (17 August 2025 – 6 August 2026) |
| Views total | 166 |
| Reactions total | — |
| Forwards / comments | not exposed by the public surface — not measured, not estimated |
| Readings taken | 8 Aug 2026, 05:39 UTC |
Views are a single reading per post, taken at the time above. A post published in the last day or two is still accumulating views, which pulls the 30-day average down slightly. That is a property of the standard definition rather than a fault in it, so we keep the definition rather than “correcting” the number into something nobody can reproduce.
Precision. Telegram publishes view counts on its public widget in short form — 8.12K, 3.7M — so any reading at or above 1,000 reaches us rounded to three significant figures, and only counts below 1,000 are exact. Averages and rates derived from them are shown to the same precision rather than to the unit: a figure like 3,701,250 would assert digits nobody measured.
Reaction counts are published per emoji and rounded the same way, so a total below 1,000 is exact and a larger one is a sum that may carry a rounded component from each emoji above 1,000. Because it is a sum, it does not look rounded — read a large reaction total as three significant figures per contributing emoji rather than as the figure it prints.
Reaction mix
2 reactions across 2 posts, in 2 distinct kinds. The most used accounts for 50.0% of them.
| Reaction | Count | Share | Share, drawn |
|---|---|---|---|
| ❤ | 1 | 50.0% | |
| 👍 | 1 | 50.0% |
No sentiment is inferred, and none should be read in. This table is ordered by count and by nothing else. Emoji do not carry stable meaning across languages or communities — 🙏 is thanks in one channel and mourning in another — so we publish which ones were pressed and how often, and pass no judgement on what an audience meant by them.
Precision. Telegram publishes reaction counts per emoji and short-forms each one — 4.34K, 1.2M — so any single kind at or above 1,000 reaches us at three significant figures, and only counts below 1,000 are exact. The shares above are ratios of those figures and carry the same error. This is also why the total here can differ slightly from a reaction total printed elsewhere on the page: both are sums of the same rounded parts, taken over samples with different edges.
Coverage. Reactions were read on 2 of the 20 sampled posts in this sample. Summed by Telegram’s own count on each post — not by adding up the per-emoji breakdown above — those same posts carry 2reactions in total: the kind of figure the paragraph above means by “a reaction total printed elsewhere on the page”.
Measured over the 20 most recent posts we hold, published 17 August 2025 to 6 August 2026, using the newest reading held for each. Telegram Stars are excluded: they are a payment, not a reaction, and they have their own section.
Recent posts
Can Additions or Disallowances Made in an Intimation under Section 143(1) be Challenged in an Appeal against an Assessment Order under Section 143(3)? https://cablogindia.com/can-additions-or-disallowances-made-in-an-intimation-under-section-1431-be-challenged-in-an-appeal-against-an-assessment-order-under-section-1433/
ESOP Taxation: Mumbai ITAT Rules FMV Is Cost of Acquisition Even If ESOP Perquisite Was Never Taxed in India https://cablogindia.com/esop-taxation-mumbai-itat-rules-fmv-is-cost-of-acquisition-even-if-esop-perquisite-was-never-taxed-in-india/
Delhi ITAT: Income Already Taxed Under Income-tax Act Cannot Be Taxed Again Under the Black Money Act https://cablogindia.com/delhi-itat-income-already-taxed-under-income-tax-act-cannot-be-taxed-again-under-the-black-money-act/
ITAT Bangalore Clarifies Section 54: Selling Multiple Residential Houses Can Qualify for Exemption on Multiple New Houses ITAT Bangalore rules that Section 54 exemption can be claimed on multiple new residential houses when multiple residential houses are sold. Read the key takeaways from Pavan Kumar Agarwal v. DCIT. https://cablogindia.com/itat-bangalore-clarifies-section-54-selling-multiple-residential-houses-can…
Can Reverse Indexation Method Be Applied to Determine the Cost of Acquisition under the Income-tax Act? Can the Reverse Indexation Method be used to determine the fair market value of a capital asset under the Income-tax Act? This article analyses the statutory provisions and judicial precedents that have both accepted and rejected reverse indexation as a valuation method for computing capital gains. https://cablog…
ITAT: Interest Deduction Under Section 57(iii) Cannot Exceed Interest Earned on Below-Cost Loans to Related Company ITAT Visakhapatnam held that interest paid on borrowed funds cannot be fully deducted under Section 57(iii) where loans are advanced to a related company at a lower interest rate. https://cablogindia.com/itat-interest-deduction-under-section-57iii-cannot-exceed-interest-earned-on-below-cost-loans-to-r…
Tiger Global Judgment: Supreme Court Draws the Line Between Treaty Protection and Tax Avoidance https://cablogindia.com/tiger-global-judgment-supreme-court-draws-the-line-between-treaty-protection-and-tax-avoidance/
Tiger Global Judgment: When Tax Treaties, Investor Confidence, and India’s Taxing Rights Collide https://cablogindia.com/tiger-global-judgment-when-tax-treaties-investor-confidence-and-indias-taxing-rights-collide/
Secondments Under the Scanner: Delhi High Court Revives the Centrica Doctrine in the EY US Case https://cablogindia.com/secondments-under-the-scanner-delhi-high-court-revives-the-centrica-doctrine-in-the-ey-us-case/
Secondments Under the Scanner: Delhi High Court Revives the Centrica Doctrine in the EY US Case https://cablogindia.com/secondments-under-the-scanner-delhi-high-court-revives-the-centrica-doctrine-in-the-ey-us-case/
Section 153C Proceedings Invalid When Date of Initiation of Search under First Proviso to Section 153C(1) Is After 01.04.2021 In a significant ruling, the Delhi Bench of the Income Tax Appellate Tribunal (ITAT) in Smt. Geetanjali Bhayana v. DCIT (ITA Nos. 2227, 2228 & 2252/Del/2025) has quashed assessments framed under Section 153C of the Income-tax Act, 1961, holding that such proceedings are invalid when initiated…
❤1
Showing the 12 most recent of 20 posts we hold for @cablogindiaupdates. View and reaction counts are the latest single reading for each post, not a live figure, and a recent post is still accumulating both. A view count marked ≈ was rounded by Telegram before we ever saw it — t.me prints views in full below 1,000 and to three significant figures above, so ≈1,200,000 means somewhere between 1,150,000 and 1,249,999. Unmarked counts are exact. Text is reproduced from the public post preview and truncated for length.
Cite this entry
A live page changes as we take new readings, so a citation should name the measurement it is based on, not just the URL. The line below cites the subscriber count as measured 27 August 2026 — this entry's latest reading, not the date you are reading this.
“CA Blog India Updates” (@cablogindiaupdates), 4,045 subscribers as measured 27 August 2026. Telegram Register, tgregister.com/channel/cablogindiaupdates.
Full measurement history, CC BY 4.0. Every reading this register holds for this entry, not just the latest one, as a dated, downloadable record: CSV · JSON. Free to use with attribution to tgregister.com. Each file carries its own generation timestamp, which is the figure to cite for exactly when the data was retrieved.