10 Google Gemini PROMPTS FOR WRITING BETTER & FASTER 1️⃣ Instant Rewriter “Rewrite this to make it clearer and more engaging: [paste text]” 2️⃣ Tone Adjuster “Change the tone of this paragraph to sound more friendly/professional/formal: [paste]” 3️⃣ Blog Post Outline “Give me a structured outline for a blog post on [topic]” 4️⃣ Headline Generator… Read More »
10 Google Gemini PROMPTS FOR BUSINESS & PRODUCTIVITY 1️⃣ Task Planner “Create a prioritized to-do list for [your role/project] for the week.” 2️⃣ Meeting Summary Generator “Summarize this meeting transcript into key points and action items: [paste text]” 3️⃣ Decision Helper “List pros and cons of [option A] vs [option B] for [goal/situation].” 4️⃣ Productivity… Read More »
Health Security SE National Security Cess Bill 2025 Key Features The Government has introduced ‘Health Security SE National Security Cess Bill, 2025’ in Lok Sabha to increase the resources for meeting expenditure on national security and public health, and to levy a cess for these purposes on the machines installed or other processes undertaken for… Read More »
INCOME TAX Officer ने रोका पैसा , रिफंड के लिए करें यह काम ! CAPITAL GAIN ACCOUNT SCHEME TAX
IMPORTANT INCOME TAX CASE LAWS 01.12.25 Section Case Law Title Brief Summary Citation Relevant Act 12A Harmony Educational Foundation v. Commissioner of Income-tax (Exemption) Commissioner (Exemption) was justified in rejecting the registration of an assessee running a school without competent authority approval, charging high fees, earning high profits, and having non-charitable objects. Click Here Income-tax… Read More »
Commission receivable fully deductible u/s 80P; Interest on statutory reserves attributable to business Case I: Commission Income (AY 2016-17) Issue Whether the Assessing Officer (AO) was justified in making an addition for the difference between commission income reflected in Form 26AS and the amount offered to tax, where the difference represented “receivable” amounts from… Read More »
No penalty for additional income in search cases absent incriminating material; Vague notices invalid Issue Section 271(1)(c) (Explanation 5A): Whether the penalty for concealment of income can be levied on additional income offered in a post-search return (Section 153A) if no incriminating material was found during the search. Section 270A & 271AAB: Whether penalty orders… Read More »
Wife’s bank account attachment quashed; Legal heir liability limited to inherited estate value Issue Whether the Income Tax Department can attach the joint bank account of a wife to recover the tax dues of a firm in which her husband (and his deceased father) were partners, specifically when there is no evidence that she inherited… Read More »
Recorded share losses cannot be treated as undisclosed income in block assessment absent incriminating material Issue Whether losses on the sale of shares, which were duly recorded in the books of account and disclosed in income tax returns filed prior to a search, can be disallowed and treated as “undisclosed income” in a block assessment… Read More »
Section 12A registration denied for operating unapproved school and profiteering in violation of public policy Issue Whether an educational institution (Section 8 Company) is eligible for registration as a charitable trust under Section 12A of the Income-tax Act, 1961, if it operates a school without mandatory approval from the State Government and earns significant profits.… Read More »