Ahmedabad ITAT quashes reassessments based on ACB report, ruling the AO lacked independent “reason to believe” and only used borrowed satisfaction. A void assessment cannot be revised under Section 263.
Madras HC rules that mere delay in paying admitted tax isn’t ‘wilful evasion’ under S276 C(2) Prosecution requires intent; payment before cognizance disproves mens rea.
Supreme Court judgment protects bona fide GST buyers from ITC denial due to seller non-payment, ruling that tax departments must pursue defaulting suppliers. Relevant to Section 16(2)(c).
Analysis of AI weaponization and the UN’s effort to regulate “killer robots.” Explores legal and ethical challenges, IHL accountability gaps, and the need for a binding treaty on Autonomous Weapons Systems.
