Transforming Android into an Intelligence System: The Era of Proactive AI and Gemini Intelligence For years, smartphones have operated on a strict, reactive model: you tap an icon, open an app, manually copy data, and execute a command. At The Android Show 2026, Google flipped this legacy framework entirely on its head. By introducing Gemini… Read More »
INCOME TAX CASE LAWS 18.05.2026 Relevant Act Section Case Law Title Brief Summary Citation PBPT Act, 1988 Sec 2(9) Manjula v. D.A. Srinivas Employer-employee and commercial contractual relationships under an MOU do not qualify as a “fiduciary capacity” exception to a benami transaction. Click Here PBPT Act, 1988 Sec 3 Manjula v. D.A. Srinivas The… Read More »
Income Tax Prosecution for Non-Filing Quashed Absent Regular Assessment to Prove Tax Payable Exceeded Threshold Issue Whether the prosecution initiated against the assessee under Section 276CC for failure to furnish a return of income is sustainable when the revenue failed to conduct a regular assessment to determine if the actual tax liability exceeded the statutory… Read More »
Business Operational Expenses For Mall CAM Activities Cannot Be Arbitrarily Allocated To House Property Income Issue Whether the Assessing Officer (AO) was justified in applying an arbitrary percentage ratio (40.69%) to apportion and disallow the assessee’s business expenditures (repairs, legal fees, employee remuneration, marketing, security, and general expenses) under the head ‘Income from house property’… Read More »
Reassessment notice for AY 2015-16 issued after April 2021 is quashed as time-barred. Issue Whether a reassessment notice issued under Section 148 under the new regime (post-01.04.2021) for Assessment Year 2015-16 is legally sustainable, or if it is liable to be quashed as time-barred because it fails to fall within the permissible extended limitation period… Read More »
Cadent Brings Conversational Campaign Intelligence to Gemini Enterprise The traditional advertising ecosystem forces digital marketers, media planners, and agencies into highly fragmented manual routines. Teams spend their mornings logging into disjointed systems, exporting raw reports, and trying to reconcile data manually. By the time performance anomalies or under-pacing line items are identified, the window to… Read More »
Supreme Court dismisses revenue’s SLP, quashing reassessment because the final order changed the original allegations. Issue Whether a reassessment order passed under Section 148A(d) and a subsequent notice under Section 148 are legally sustainable when the final order abandons the original allegations specified in the initial show-cause notice and relies on entirely new grounds to… Read More »
Security at the Core: How Android 17 Wraps Gemini Intelligence in Advanced Privacy Hardware As smartphones shift from simple, screen-based interfaces to agentic systems that automate our digital lives, the volume of sensitive data passing through mobile processors is expanding exponentially. AI that can log into your accounts, read your screens, and map your financial… Read More »
Reassessment notice containing the issuing officer’s name and designation is valid without a physical signature. Issue Whether a reassessment notice issued under Section 148 of the Income-tax Act, 1961 is legally invalid and unauthenticated under Section 282A if it lacks a handwritten or digital signature but explicitly displays the name and designation of the issuing… Read More »
Reassessment under Section 148 is valid post-April 2021, but the order is quashed for natural justice violation. Issue Whether the revenue validly assumed jurisdiction under Section 148 for a post-April 1, 2021 search-linked case within the prescribed limitation period, and whether the subsequent faceless assessment order is sustainable when the assessee failed to respond due… Read More »