Google Quietly Upgrades Chrome on Android for 3 Billion Users The article reports that Google has silently pushed a significant update to the Chrome browser on Android, affecting all 3 billion global users, with the primary enhancement being the rollout of the Gemini AI-powered page summary feature. Key Upgrades Implemented Gemini AI Page Summaries: The… Read More »
Gemini in Gmail: ‘Help Me Schedule’ Automates Meeting Coordination The article introduces the ‘Help Me Schedule’ feature in Gmail, powered by the Gemini AI model, designed to automate the traditionally time-consuming task of coordinating and scheduling meetings for users. How the Feature Works Autonomous Coordination: The user can initiate the feature by simply clicking a… Read More »
Gemini App Receives New Overlay Design and Visual Updates The article reports that the Gemini mobile app on Android is rolling out a significant update featuring a new overlay design and general visual refinements, aimed at making the AI assistant more accessible and integrated with the operating system. Key Changes to the User Interface New… Read More »
Google Photos Upgrades Collage Creator for Easier Use Google Photos has rolled out improvements to its built-in collage creator, focusing on streamlining the workflow to make photo selection, customization, and sharing simpler for users. Key Improvements to the Feature Easier Photo Selection: The most notable change involves making the process of selecting photos for a… Read More »
Google Keep Rolling Out Integrated Tasks and Reminders The article reports that Google is rolling out an update to Google Keep that integrates the app more tightly with Google Tasks and general Reminders, solidifying its position as a central hub for productivity and note-taking. Key Changes to the App Unified Reminders: The update enhances how… Read More »
YouTube Rolls Out Video Player Redesign and New Features The article reports that YouTube is rolling out a significant update to its video player interface on mobile devices, which includes a visual redesign and several new user features aimed at enhancing control and improving the viewing experience. Key Changes to the Video Player Refreshed Design:… Read More »
IMPORTANT INCOME TAX CASE LAW 14.10.25 Section Case Law Title Brief Summary Citation Relevant Act 10A Deputy Commissioner of Income-tax v. 63 Moons Technologies Ltd. Exemption under section 10AA could not be disallowed for an SEZ unit when all documentary evidence for software export and conditions under sections 10A and 10AA were met.… Read More »
Yes, tax assessment proceedings can continue to determine a company’s liability even after an insolvency moratorium is in place; however, the actual recovery of tax dues is prohibited during this period. Issue Does the imposition of a moratorium under the Insolvency and Bankruptcy Code (IBC), 2016, bar the Income-tax Department from continuing assessment proceedings to… Read More »
Reassessment proceedings were quashed because the mandatory approval for reopening the case was given by the wrong authority. Issue Is a reassessment proceeding legally valid if the sanction to issue the notice under Section 147 is granted by an authority other than the one specified as the competent authority under Section 151 of the Income-tax… Read More »
The monetary threshold for reopening an assessment is based on the net income that escaped tax, not the gross transaction value. Issue For the purpose of determining the time limit for issuing a reassessment notice under Section 149(1)(b), should the monetary threshold of ₹50 lakhs be applied to the gross receipts of a transaction or… Read More »