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Latest judgements uploaded (See all)
MS J M JAIN PROP SH JEETMAL CHORARIA versus UNION OF INDIA (Delhi High Court)
Delhi High Court: The GST Department and even other Departments, including the IT Department ought to be careful while citing judicial precedents, specially if the same has been produced or accessed through Artificial Intelligence software, as there is a clear possibility of the citations themselves being fake Judicial precedents clearly demonstrate the risk of Artificial Intelligence hallucinating, by… Read More ...
State Bank of India v. Pallabh Bhowmick (Gauhati High Court)
Gauhati High Court: Constitution of India Art. 226 : Cyber fraud–Unauthorized electronic banking transactions – Zero liability of customer (RBI Circular) – Bank’s duty of prompt action – Fraudulent siphoning of ₹94,204.80 on downloading app at behest of fraudster impersonating brand customer-care – Customer informed bank within one working day – No proof of customer sharing OTP/MPIN –… Read More ...
Suresh Chandra Singh Negi & Ors v. Bank of Baroda (Allahabad High Court)
Allahabad High Court : Constitution of India. Art. 226 : Cyber-Fraud Claim – Customer Liability under RBI Circular (RBI Circular dated 06-07-2017 – Customer Protection – Limiting Liability of Customers in Unauthorised Electronic Banking Transactions) - RBI Circular protects customers only in cases of third-party breach or where no negligence is attributable to the account holder; it cannot be… Read More ...
Latest articles published (See all)
Artificial Intelligence – Boom Or Bubble
By Firoze Andhyarujina, Senior Advocate: Artificial intelligence – AI is the future. It will replace or locked of way of thinking and the way things are being done and the entire approach of people towards better technological future. Big Tech companies are investing hundreds of billions of Dollars in data centre. However, an important problem remains as to whether the… Read More ...
Whether Section 115BAA Override LTCG Concessional Rate
By CA Harshil Shah: A recent ruling by the SMC Bench of the ITAT Delhi in the case of Maharishi Education Corporation Pvt. Ltd. has created significant discussion — and confusion — around whether opting for the concessional corporate tax regime under Section 115BAA results in losing concessional tax rates on capital gains under Sections 111A, 112 and 112A.… Read More ...
Section 194T…. A Viewpoint
By CA Dr Vardhaman L. Jain: The Union Budget of 2024 brought in Section 194T in the Income Tax Act, 1961 effective from April 1, 2025. This section imposes an obligation for Tax Deducted at Source (TDS) on certain payments made to partners of a firm, in the nature of salary, bonus, commission, interest, or remuneration. The aim of introduction of… Read More ...