Denial of Section 11 Exemption Requires Computing Net Income, Not Taxing Gross Receipts Issue Whether the denial of Section 11 exemption due to non-filing of Form 10BB permits the Assessing Officer to tax the trust’s entire gross receipts without allowing statutory expenditures and properly computing the net taxable income. Facts Assessee Profile: The assessee is… Read More »
Violation of Section 13 Taxes Only Non-Conforming Investment Income at MMR, Not Entire Trust Income Issue Whether a violation of Section 13 of the Income-tax Act, 1961 results in the total forfeiture of Section 11 exemption for the entire income of a charitable trust, or if the denial and application of the maximum marginal rate… Read More »
Use your voice to get more done in Gmail, Docs, and Keep Use your voice to get more done in Gmail, Docs, and Keep Three new voice-activated features will change the way you use Google Workspace products. Speak naturally to draft documents, locate important information from your inbox, and capture fleeting thoughts quickly. As technology… Read More »
Making sure AI chips don’t overheat in space Making sure AI chips don’t overheat in space #Google #ProjectSuncatcher #AI Project Suncatcher is Google’s moonshot to launch solar-powered AI into Earth’s orbit. But operating TPU clusters in space creates a massive hurdle. On Earth, cooling chips means blowing air over heat sinks. In the vacuum of… Read More »
New Google Meet ‘Take notes for me’ settings for admins and end users take effect September 29th New Google Meet ‘Take notes for me’ settings for admins and end users take effect September 29th Previously, we announced new admin and end user settings for Google Meet ‘Take notes for me’ pre-configuration. These settings will begin… Read More »
Quick notes in Take notes for me Quick notes in Take notes for me Introducing Quick notes – high-level overview of main takeaways from your meetings that empowers you to quickly review essential information without diving into every single detail. Designed specifically for the efficient consumption of knowledge, the content fits onto a single page… Read More »
GST CASE LAWS 30.09.2026 Relevant Act Section Case Law Title Citation Brief Summary Central Goods and Services Tax Act, 2017 Section 11 Cent Bank Home Finance Ltd. v. Commissioner, State Tax Click Here Failure by revenue to evaluate certified bank records proving receipts were recoveries of written-off principal loan amounts warrants remand for consideration… Read More »
Mere Route Deviation Without Proof Of Tax Evasion Intent Does Not Justify Detention Or Penalty Under GST Issue Whether the detention of goods and vehicle and imposition of penalty under Section 129 is legally sustainable based solely on a route deviation, when valid e-way bills and tax invoices are present and no intent to evade… Read More »
Mere Upload Of Order On GST Portal Without Separate Service Does Not Trigger Appeal Limitation Period Issue Whether the limitation period for filing a statutory appeal under Section 107 of the CGST Act is triggered when an Order-in-Original is merely uploaded on the GST Common Portal without separate physical service or acknowledgement. Facts The Order-in-Original… Read More »
Provisional Bank Account Attachment Under GST Lapses Automatically After One Year and Cannot Be Reissued Issue Whether provisional bank account attachments under Section 83 of the GST Act survive beyond the statutory one-year period when writ appeals against such attachments remain pending without any interim stay order. Facts The bank accounts of the writ petitioners… Read More »