Japan’s answer to its worker shortage: An AI model for 10 million robots

By | July 4, 2026

Japan’s answer to its worker shortage: An AI model for 10 million robots Japan’s answer to its worker shortage: An AI model for 10 million robots Japan’s AI robots plan just went from a talking point to a formal national strategy. This week, the government confirmed the numbers everyone’s been quoting: 10 million AI-powered robots… Read More »

Group project, but make it 1776

By | July 4, 2026

Group project, but make it 1776. 🦅 Group project, but make it 1776. 🦅 #GoogleWorkspace #GoogleWorkspaceWithGemini Imagine how the Founding Fathers would have co-edited in real-time. Happy 250th birthday, USA! 🇺🇸🎉 Try Google Workspace with Gemini for your own group project→ https://goo.gle/45FrVNh What is Google Workspace → https://goo.gle/45BsE1W The ultimate group project in American history… Read More »

Powerful enterprise protection starts here

By | July 4, 2026

Powerful enterprise protection starts here Powerful enterprise protection starts here Secure your business with multi-layer protection, device trust security, AI-powered defenses, and robust privacy — keeping your teams safe, wherever they work. Help stop scams before they start. Fend off malware on mobile with Google’s AI powered, real-time protection for apps, calls, browsing, and messaging. Learn… Read More »

INCOME TAX CASE LAWS 03.07.2026

By | July 4, 2026

INCOME TAX CASE LAWS 03.07.2026 Relevant Act Section Case Law Title Citation Brief Summary Income-tax Act, 1961 Sec 2(15) Reliance Foundation Hospital Trust v. CIT (Exemptions) 2026 Click Here Offering premium rooms/high tariffs does not wipe out a hospital’s charitable nature as long as the generated surplus is devoted back to charitable purposes. Income-tax Act,… Read More »

Section 153C assessments are quashed because satisfaction notes recorded post-April 1, 2021, render proceedings non-est and time-barred.

By | July 4, 2026

Section 153C assessments are quashed because satisfaction notes recorded post-April 1, 2021, render proceedings non-est and time-barred. Issue Whether the assessment orders passed under Section 153C for AY 2015-16, 2016-17, and 2017-18 are legally sustainable when the mandatory satisfaction note was recorded on October 11, 2022 (Financial Year 2022-23), shifting the statutory block period and… Read More »

Section 153C assessments are invalid for excluded block periods and unabated years lacking incriminating material.

By | July 4, 2026

Section 153C assessments are invalid for excluded block periods and unabated years lacking incriminating material. Issue Issue 1: Whether the block of six assessment years under Section 153C must be reckoned from the deemed date of search (the date the satisfaction note is recorded), thereby excluding years that fall outside this newly calculated window. Issue… Read More »

Assessment under section 153C is void if the satisfaction note is recorded after April 1, 2021.

By | July 4, 2026

Assessment under section 153C is void if the satisfaction note is recorded after April 1, 2021. Issue Whether the assessment orders framed under Section 153C for the assessment years 2013-14 and 2014-15 are legally valid, given that the Assessing Officer’s satisfaction note was recorded after April 1, 2021, shifting the deemed date of search for… Read More »

Section 80-IB deduction does not reduce profits for computing Section 80HHC deduction; matter remanded.

By | July 4, 2026

Section 80-IB deduction does not reduce profits for computing Section 80HHC deduction; matter remanded. Issue Whether the restriction under Section 80-IA(9) requires the deduction under Section 80-IB to be reduced from business profits before computing the Section 80HHC deduction, or if it merely restricts the final allowability of the total deductions. Facts For the assessment… Read More »

Deduction under Section 80-IB excludes DEPB/duty drawback; Section 80-IA vs 80-HHC computation issue is remanded.

By | July 4, 2026

Deduction under Section 80-IB excludes DEPB/duty drawback; Section 80-IA vs 80-HHC computation issue is remanded. Issue Issue 1: Whether the relief under Section 80-IA must be deducted from business profits before computing the export deduction under Section 80-HHC, and whether this needs to be re-evaluated based on recent Supreme Court precedent. Issue 2: Whether incentives… Read More »