Clipped from: https://www.financialexpress.com/life/technology-openai-brings-chatgpt-advanced-voice-mode-to-web-what-is-it-how-to-use-and-more-3670411/?ref=life_hp ChatGPT’s Advanced Voice Mode expanded: Know details OpenAI expands its advanced ‘voice mode,’ for web users (Image/Reuters) After rolling out exclusively for smartphone
Category: ART
👌👌👌Spam call complaints down by 20 per cent, says Trai – Technology News | The Financial Express
Clipped from: https://www.financialexpress.com/life/technology-spam-call-complaints-down-by-20-per-cent-says-trai-3670780/?ref=hometop_hp To enhance message traceability, Trai in August had issued directions mandating that all messages from senders/principal entities to recipients must be traceable from
👌👌👌👌👌Copilot is the UI for AI: Satya Nadella – The Hindu BusinessLine
Clipped from: https://www.thehindubusinessline.com/info-tech/copilot-is-the-ui-for-ai-satya-nadella/article68888483.ece Microsoft announces major expansion of Copilot into a wide range of products As ‘every app becoming an AI app’, Microsoft has announced a
👌👌👌WhatsApp Case: CCI restores user sovereignty, privacy declared a key parameter of competition – The Hindu BusinessLine
Clipped from: https://www.thehindubusinessline.com/companies/whatsapp-case-cci-restores-user-sovereignty-privacy-declared-a-key-parameter-of-competition/article68888926.ece Going beyond the penalty, CCI’s detailed judgement is a landmark in regulatory landscape The ruling of Competition Commission of India (CCI) in WhatsApp/Meta
Stress levels of over 40% of small-cap MF schemes higher than February amid steady inflows – The Hindu BusinessLine
Clipped from: https://www.thehindubusinessline.com/markets/stress-levels-of-over-40-of-small-cap-mf-schemes-higher-than-feb-amid-steady-inflows/article68889821.ece This comes as investors pour in funds despite concerns over frothy valuations The stress levels of 12 out of 28 small-cap mutual fund schemes were
👌👌👌👌👌👌👌Completion of construction not required for claiming benefit u/s. 54: ITAT Bangalore
Clipped from: https://taxguru.in/income-tax/completion-construction-required-claiming-benefit-u-s-54-itat-bangalore.html DCIT Vs Bagalur Krishnaiah Shetty Vijay Shanker (ITAT Bangalore) ITAT Bangalore held that exemption under section 54 of the Income Tax Act allowable
👌👌👌👌👌👌👌Assessment u/s. 143(3) based on material searched at third party untenable in law: ITAT Delhi
Clipped from: https://taxguru.in/income-tax/assessment-u-s-143-3-based-material-searched-party-untenable-law-itat-delhi.html Seema Jain Vs DCIT (ITAT Delhi) ITAT Delhi held that assessment u/s. 143(3) of the Income Tax Act based on material searched at
👌👌👌👌👌👌👌Direction of reopening by appellate authority without any material untenable: Kerala HC
Clipped from: https://taxguru.in/income-tax/direction-reopening-appellate-authority-material-untenable-kerala-hc.html Kings Infra Ventures Ltd Vs ACIT (Kerala High Court) Kerala High Court held that direction of reopening of assessment by appellate authority without
A more sober Trump 2.0? – The Hindu BusinessLine
Clipped from: https://www.thehindubusinessline.com/opinion/a-more-sober-trump-20/article68887012.ece He will want to avoid the mistakes of his first term There are a lot of people who are fretting and fuming about
👌👌👌👌👌👌👌Section 148 of Income Tax Act: Assessment or Reassessment Notice u/s148 – Tax2win
Clipped from: https://tax2win.in/guide/section-148 Contents Before making the assessment, reassessment, or recomputation, the Assessing Officer shall serve on the assessee a notice requiring him to furnish within
👌👌👌👌👌👌👌Analysis of sections 147, 148, 148A, 149 and 151 of the Income Tax Act, 1961 (Act) as substituted vide Finance Act, 2021 – Digest of case laws
Clipped from: https://itatonline.org/digest/articles/analysis-of-sections-147-148-148a-149-and-151-of-the-income-tax-act-1961-act-as-substituted-vide-finance-act-2021/?form=MG0AV3 Executive Summary Vide Finance Act, 2021, provisions related to re-assessment have been substituted. In case of search also, now the assessment will be
👌👌👌👌👌👌👌THE NEW REGIME OF REASSESSMENT PROCEEDINGS UNDER SECTION 148A OF THE INCOME-TAX ACT, 1961: A 20-POINT CHECKLIST FOR REPRESENTATION – Digest of case laws
Clipped from: https://itatonline.org/digest/articles/the-new-regime-of-reassessment-proceedings-under-section-148a-of-the-income-tax-act-1961-a-20-point-checklist-for-representation/?form=MG0AV3 By Dr. K. Shivaram, Senior Advocate & Mr. Shashi Bekal, Advocate Executive Summary The Article aims at providing a detailed guide for advocates,
👌👌👌👌👌👌👌Interpreting Reassessment Provisions – UOI vs. Rajeev Bansal & Ors (SC)
Clipped from: https://taxguru.in/income-tax/interpreting-reassessment-provisions-uoi-vs-rajeev-bansal-ors-sc.html?form=MG0AV3 Interpreting Reassessment Provisions – UOI vs. Rajeev Bansal & Ors – Civil Appeal No 8629 of 2024 (SC) The primary issue is whether
👌👌👌👌👌👌👌Structure of Reassessment Provisions Under Income Tax Act, 1961
Clipped from: https://taxguru.in/income-tax/structure-reassessment-provisions-income-tax-act-1961.html Summary: The reassessment provisions under the Income Tax laws are detailed in various sections, primarily Sections 147 to 151. Section 147 allows the Assessing
👌👌👌👌👌👌👌Income Tax dept begins scrutiny in reassessment cases for AY-2018-19 | Economy & Policy News – Business Standard
Clipped from: https://www.business-standard.com/economy/news/income-tax-dept-begins-scrutiny-in-reassssment-cases-for-ay-2018-19-124073001536_1.html The scrutiny might result in a raft of tax notices Representative Picture The income-tax (I-T) department has started scrutinising cases for the assessment
👌👌👌👌👌👌👌Redevelopment of society – Tax implications
Clipped from: https://taxguru.in/income-tax/redevelopment-society-tax-implications.html I. Introduction II. Income tax considerations A. Whether sale of development rights amounts to transfer and thereby chargeable to tax under the head
👌👌👌👌👌👌👌Summary of Cost of Acquisition under Section 49(1) for Capital Gain Tax
Clipped from: https://taxguru.in/income-tax/summary-cost-acquisition-section-49-1-capital-gain-tax.html Explore Section 49(1) of the Income Tax Act, determining cost of acquisition for capital gains in non-transfer cases. Understand provisions, examples, and computation,
👌👌👌👌👌👌👌Long-Term Capital Gains on Sale of Immovable Property in India
Clipped from: https://taxguru.in/income-tax/long-term-capital-gains-sale-immovable-property-india.html As per the Indian Income-tax Act, income arising from the sale of a capital asset is taxed under the head ‘Income from Capital
[1]👌👌👌👌👌👌👌Summary of Cost of Acquisition under Section 49(1) for Capital Gain Tax
https://taxguru.in/income-tax/summary-cost-acquisition-section-49-1-capital-gain-tax.html Explore Section 49(1) of the Income Tax Act, determining cost of acquisition for capital gains in non-transfer cases. Understand provisions, examples, and computation, ensuring