The issue was whether cash deposited during demonetisation was fully explainable from business receipts. ITAT held that explanations were partly unreliable and sustained 50% of the addition under ...

The Court held that Section 197 applications cannot be rejected mechanically to “protect revenue.” Mandatory factors under Rule 28AA, including past assessments and liabilities, must be examined ...

Why reinforcement learning plateaus without representation depth (and other key takeaways from NeurIPS 2025) ...

Apple's decision to partner with Google to integrate Gemini AI into Apple's Siri ecosystem marks one of the most significant ...