A taxpayer cannot challenge a reassessment order as time-barred if their own request for a personal hearing caused the order to be passed after the initial one-month time limit. Issue Is an order passed under Section 148A(d) of the Income-tax Act, 1961, barred by limitation if it is passed more than one month after the… Read More »
Professional negligence by a counsel is a valid reason to condone an appeal delay. Issue Should a delay in filing an appeal be condoned if the reason for the delay is the professional negligence or oversight of the taxpayer’s authorized representative? Facts An assessee’s appeal before the First Appellate Authority was dismissed solely on the… Read More »
Section 50’s deeming fiction doesn’t affect the tax rate under Section 112. Issue Does the deeming provision of Section 50 of the Income-tax Act, 1961, which treats the gain on the sale of a depreciable asset as a Short-Term Capital Gain (STCG), also mandate that it must be taxed at the higher rates applicable to… Read More »
GST Refunds to be Fast-Tracked via Mandated Risk-Based Approvals The Central Government has mandated a new system to fast-track Goods and Services Tax (GST) refunds, requiring tax authorities to adopt a risk-based approach for processing and approving claims. Key Features of the New System Risk-Based Approval: The new mechanism is designed to expedite refunds for… Read More »
New Import Regulations for Solar and Wind Energy Components Effective from November 1, 2025 The government has announced that new import regulations specifically targeting components used in the solar and wind energy sectors will come into effect from November 1, 2025. Key Focus of the Regulations Quality Control and Standards: The primary objective of these… Read More »
Enabling an Ecosystem for AI Innovation in Health | The Check Up with Google ’25 AI’s Role in Health [00:13]: AI is providing new opportunities to scale health solutions, helping everyone access the care they need and creating meaningful change in health. This involves collaboration with local governments, researchers, and NGOs to design new solutions… Read More »
AI Transforming Health: AlphaFold and Beyond | The Check Up with Google ‘25 Intersection of Health and Technology [00:10]: The speaker highlights their career at the intersection of health and technology, including medical imaging, digital pathology, and surgical robotics, and emphasizes AI as a transformative technology with immense potential for health. AlphaFold: Predicting Protein Structures… Read More »
Ubie’s Generative AI: Empowering Healthcare Professionals | The Check Up with Google ’25 Introduction to Ubie [00:13]: Ubie is a health tech startup founded seven years ago in Japan, with the mission of developing a healthcare guide for everyone. Addressing Healthcare Challenges [00:28]: The founder, a neurologist, experienced being overwhelmed by clinical duties and endless… Read More »
Pixel 9a: Smart AI, smart deal! | Made by Google Podcast S7E3 Introduction to Pixel 9a [00:00]: The video highlights the new Pixel 9a, focusing on delivering a core Pixel experience with an amazing camera, Android features, and AI-powered helpfulness from Gemini, all for less than $500. Design and Sustainability New Design Language… Read More »
What is the role of AI in enhancing digital defense? | Gen. David H. Petraeus & Google’s Kent Walker Geopolitics and Technology [01:05]: The discussion highlights a new era of great power rivalries, with geopolitics returning “with a vengeance.” Extraordinary technological change is occurring within this context, with technology being a critical enabler for countries… Read More »