Deemed Dividend: Re-computation of Net Debit Balance Considering Day-to-Day Accrued Interest

By | May 5, 2026

Deemed Dividend: Re-computation of Net Debit Balance Considering Day-to-Day Accrued Interest Facts The Parties: The assessee is a significant shareholder holding more than 10% shares in a closely-held company. The Transaction: The assessee maintained a running current account with the said company during the Assessment Year 2021-22. The Discrepancy: For a brief window of 8… Read More »

Seed Production as Agricultural Income: Control and Risk as Key Determinants

By | May 5, 2026

Seed Production as Agricultural Income: Control and Risk as Key Determinants Facts The Business: The assessee-company is engaged in the large-scale production, processing, and trading of hybrid seeds. The Model: The company leased land from farmers and entered into production agreements. Farmers performed operations under the strict guidance and supervision of the company’s employees. The… Read More »

Understanding TDS on Sale of Property in India by NRIs as per INCOME TAX ACT 2025

By | May 5, 2026

Understanding TDS on Sale of Property in India by NRIs as per INCOME TAX ACT 2025 Understanding TDS on Sale of Property in India by NRIs as per INCOME TAX ACT 2025 Here is the updated version of the blog post, revised to strictly align with the provisions of the Income-tax Act, 2025 and the… Read More »

7 highlights from Google Cloud Next ‘26

By | May 5, 2026

7 highlights from Google Cloud Next ‘26 7 highlights from Google Cloud Next ‘26 1. The new Gemini Enterprise Agent Platform is here. For the technical teams building the future, we’re introducing the Gemini Enterprise Agent Platform. It’s a complete, end-to-end workspace to build, govern and scale your AI agents with the world’s best models at… Read More »

Making of the Nation – America at 250

By | May 5, 2026

Making of the Nation – America at 250 Making of the Nation – America at 250 Celebrating America’s 250th on Google Arts & Culture Experience a new interactive journey through history with Making of the Nation — America at 250. This collaboration uses technology to bring historical archives to life for anyone, anywhere. About Google… Read More »

Google Vids: Generate custom music with Lyria 3

By | May 5, 2026

Google Vids: Generate custom music with Lyria 3 Google Vids: Generate custom music with Lyria 3 Lyria 3 is Google’s family of music generation models, available through the Gemini API. With Lyria 3, you can generate high-quality, 44.1 kHz stereo audio from text prompts or from images. These models deliver structural coherence, including vocals, timed… Read More »

Best Phones Forever: For Good

By | May 5, 2026

Best Phones Forever: For Good Best Phones Forever: For Good The rivals pour their processors out in the dramatic conclusion to an epic friendship. Watch more #BestPhonesForever: https://goo.gle/45h5pIH In this video, iPhone acknowledges that Pixel has been a source of inspiration, leading the way with several innovative features that iPhone later adopted. iPhone mentions that… Read More »

Home Court Advantages | Google + NBA

By | May 5, 2026

Home Court Advantages | Google + NBA Home Court Advantages | Google + NBA From the storied atmosphere in Boston to the noise in OKC, see which home courts have the ultimate playoff edge with Google Search. Proud Sponsor of the NBA 🏀 According to the video, playing in New York is considered a tough… Read More »