Bank following binding interim High Court orders cannot be treated as an assessee in default. Issue Whether an employer-bank can be treated as an “assessee in default” under section 201(1) and charged interest under section 201(1A) for failing to deduct tax at source on foreign-leg Leave Fare Concession (LFC/LTC) reimbursements, if the bank was operating… Read More »
No Under-Reporting Penalty Attracted When Reassessed Income Matches Return Filed Under Section 148 Issue Whether a penalty for under-reporting or misreporting of income under Section 270A can be sustained when the final reassessed income under Section 147 perfectly matches the income declared by the assessee in response to a Section 148 notice, and where the… Read More »
LLP LAST DATE FOR ANNUAL FILING The last date for an LLP (Limited Liability Partnership) to file its Annual Return (Form 11) with the Ministry of Corporate Affairs (MCA) is 30th May every year. However, “annual filing” for an LLP consists of multiple mandatory statutory compliance forms. The exact deadlines for the standard financial year… Read More »
Perplexity vs ChatGPT: The Definitive Core Architecture Comparison While both Perplexity and ChatGPT are leading conversational AI interfaces, using them interchangeably is a fundamental mistake. They are built on completely opposite operational frameworks. The easiest way to distinguish them comes down to a simple workflow rule: Perplexity is built to search and cite, while ChatGPT… Read More »
Microsoft 365 Copilot Redesign: Transforming Chat Boxes into Task Workspaces Microsoft has officially unveiled a sweeping redesign of its Microsoft 365 Copilot ecosystem. Led by Chief Design Officer Jon Friedman, the overhaul marks a massive philosophical shift: moving away from a traditional, static AI chat box and turning it into an interactive, context-aware command deck… Read More »
How to change apple id password To change your Apple ID password, select the device you are currently using and follow the short steps below. [1, 2, 3] On your iPhone or iPad Open the Settings app. Tap your name at the top. Tap Sign-In & Security. Tap Change Password. Enter your current device passcode.… Read More »
Arkansas Launches Driver’s Licenses and State IDs in Apple Wallet Arkansas Launches Driver’s Licenses and State IDs in Apple Wallet Arkansas residents can now officially add their driver’s licenses and state IDs to Apple Wallet on their iPhone and Apple Watch. This milestone makes Arkansas one of roughly 15 states to embrace the technology, providing… Read More »
How to File ITR Without Form 16: Salaried Employee Guide (AY 2026-27) Here is a SEO-optimized, professionally rewritten version of the article, tailored for your website. As a peer in the field, I’ve restructured this to read with a balance of technical authority and practical clarity—ensuring your readers get actionable insights while maintaining strict compliance… Read More »
Supreme Court dismisses SLP, affirming that transferring long-term leasehold land rights does not attract GST. Issue Whether the assignment and transfer of long-term leasehold rights in an industrial plot (allotted by MIDC) to a third party constitutes a taxable “supply of service in the course or furtherance of business” under Section 7 of the Central… Read More »
Best high quality Free Fonts for Commercial Use and Creative Designs The absolute best place to find high-quality, completely free fonts is Google Fonts, which offers thousands of open-source typefaces that you can use for both personal and commercial projects without any licensing worries. If you are looking for free fonts, these are the most… Read More »