Exemption withdrawal under Section 154 without prior statutory notice violates natural justice and is invalid. Issue Whether a rectification order passed under Section 154 that withdraws a trust’s tax exemption and converts a granted refund into a tax demand is legally valid if it is issued without the mandatory prior notice and opportunity of being… Read More »
BSNL VRS 2019 payments constitute retrenchment compensation exempt under Section 10(10B), not Section 10(10C). Issue Whether the compensation received by BSNL employees under the BSNL Voluntary Retirement Scheme, 2019 is in the nature of retrenchment compensation (capital receipt) exempt under Section 10(10B), or a voluntary retirement payment governed by Section 10(10C). Facts The assessees were… Read More »
Lump-sum receipt for extinguishing development rights across entire land parcel is fully deductible against capital gains. Issue Whether the sum of Rs. 33 crores received by the assessee was a global settlement for extinguishing his entire bundle of rights across the whole 35,600 sq. mtrs. of land—constituting a “transfer” under Section 2(47)—entitling him to claim… Read More »
100 new ways to make your day easier with Gemini for Home voice assistant 100 new ways to make your day easier with Gemini for Home voice assistant From turning on the lights in the morning to asking for dinner recipes, try these tips morning, noon and night to make the most out of Gemini… Read More »
Microsoft Building reliable voice agents: A practical guide Microsoft Building reliable voice agents: A practical guide There’s no question that customer-facing AI can carry a conversation. The question is: Can you trust it to complete one? When customers talk to your agent, they expect voice experiences to be fast, natural, and get them the… Read More »
Google: Meta Descriptions Not Required For SEO. But They’re Worthwhile. Google: Meta Descriptions Not Required For SEO. But They’re Worthwhile. John Mueller says skipping meta descriptions carries no penalty, but writing them still serves a valuable purpose. Google’s John Mueller answered a question on Reddit about whether meta descriptions are pointless. His answer may be… Read More »
Google.org is funding three long-term partners on education and AI Google.org is funding three long-term partners on education and AI Educators are at the heart of learning. As AI evolves, Google.org is committed to helping navigate this next frontier while keeping the vital teacher-student relationship front and center. We are announcing new funding at the 2026… Read More »
Elevate your campaign performance with June’s Demand Gen Drop. Elevate your campaign performance with June’s Demand Gen Drop. On YouTube, 72% of incremental conversions come from new customers, according to Measured. To help you elevate your campaigns and unlock a new wave of growth on YouTube, we’re expanding Demand Gen capabilities: Upgrading video enhancements with more video resizing… Read More »
Our latest Google Finance upgrades, including a new app Our latest Google Finance upgrades, including a new app With new updates to Google Finance, you can track your investment portfolio and stay on top of market intel. Plus, we’re introducing a new Android app. Investing is complex, but staying informed shouldn’t be. Starting this week,… Read More »
How a Kentucky school district is scaling writing feedback with Gemini How a Kentucky school district is scaling writing feedback with Gemini By grounding Gemini on official testing materials and state standards, the district established a sustainable, cost-effective feedback loop that maintains rigorous academic standards while reclaiming thousands of instructional hours for teachers. Editor’s note:… Read More »