Exempt Investments Without Yield and Section 14A Disallowances Cannot Alter Book Profits or Capital Subsidies Issue Issue 1 (Section 14A vs. Rule 8D): Whether investments that did not yield any exempt income during the year can be included in the “average value of investments” for computing disallowance under Rule 8D. Issue 2 (Section 115JB Book… Read More »
Reassessment Order Quashed as Assessing Officer Deviated from Reasons Recorded for Reopening Issue Whether a reassessment order under Section 147 is legally sustainable if the Assessing Officer (AO) completely deviates from the original reasons recorded for reopening the assessment and makes additions on entirely different grounds. Facts Initiation of Reassessment: For the Assessment Year (AY)… Read More »
Delay in E-Verification of Form 10B During COVID-19 to Be Condoned as Reason Was Bona Fide Issue Whether the delay of 113 days in the e-verification of Form No. 10B during the COVID-19 pandemic period was bona fide and deserved to be condoned under Section 119(2)(b), despite CBDT Circular No. 16/2024 restricting applications beyond three… Read More »
MHA warns of rising AI-driven deepfake frauds targeting financial, digital systems MHA warns of rising AI-driven deepfake frauds targeting financial, digital systems The Ministry of Home Affairs has warned that cybercriminals are increasingly using AI-generated deepfakes and synthetic identities to bypass authentication systems, conduct financial fraud and steal identities. Citizens and institutions have been urged… Read More »
[VivaTech 2026] Official Trailer Samsung [VivaTech 2026] Official Trailer Samsung #Samsung #VivaTech #VivaTech2026 A clear preview of the next chapter of health — step into our vision of tomorrow. Vivatech 2026 on June 17, 2026 at Porte de Versailles, Paris #Samsung #VivaTech #VivaTech2026 Samsung’s official VivaTech 2026 Trailer highlights the company’s vision for AI-powered connected… Read More »
Google for Brazil 2026: Helping people make the most of AI Google for Brazil 2026: Helping people make the most of AI Today at our annual Google for Brazil event, we showcased how our most advanced AI products and platforms are helping Brazilians thrive: from Gemini acting as your personal assistant to specialized AI experiences.… Read More »
Advancing clean electricity on India’s grid Advancing clean electricity on India’s grid Our new solar agreement will also help address Google’s value chain emissions Google’s global value chain is complex, spanning a wide range of industries, geographies, and emissions sources. To make progress toward our moonshot of net-zero emissions across our operations and value chain,… Read More »
Google Meet now supports sending 1080p HD video from Chrome OS meeting room hardware Google Meet now supports sending 1080p HD video from Chrome OS meeting room hardware We previously launched support for sending full HD video (1080p) in Meet on the web, and we’re now extending that capability to Google Meet room hardware based on… Read More »
Check Point Launches New MSP Platform and Unified Bundles to Secure AI Transformation Check Point Advances Secure AI Transformation for MSPs with New Platform, AI Security Capabilities, and Unified Security Bundles Check Point Advances Secure AI Transformation for MSPs with New Platform, AI Security Capabilities, and Unified Security Bundles Check Point® Software Technologies Ltd. today… Read More »
Searching For: The Larry O’Brien Trophy + NBA Searching For: The Larry O’Brien Trophy + NBA NBA trophy handler and expert Katy Snyder answers the top-trending searches about the famous Larry O’Brien Trophy – its history, how it’s made, and who gets to keep it. Step into the NBA headquarters in New York City, and… Read More »