SC issued notice after observing that reliance on AI-generated fake judgments affects adjudicatory integrity and amounts to misconduct.
Andhra Pradesh HC held that AI-generated fake citations alone do not invalidate a judicial order if the correct legal principles are applied and the decision is otherwise legally sound.
Explains Directors’ Report requirements under the Companies Act, 2013, including AOC-1, AOC-2, CSR disclosures, applicability, signing and penalties.
An application filed by HK Toll Road Private Limited was dismissed alleging that the insolvency proceedings initiated by Canara Bank were malicious and intended solely for debt recovery holding that the existence of financial debt and default could not be disregarded merely because the corporate debtor claims future recoveries from the National Highways Authority of India (NHAI).
Pune ITAT deleted Section 271(1)(c) penalty on VSI contribution and omitted Section 244A interest, holding additions alone did not justify penalty.
Pune ITAT restored Sections 12AA/12AB registration, holding structured skill development constitutes education under Section 2(15) despite allegations.
SC held that penalty under Section 271E cannot survive after the original assessment is set aside and the fresh assessment records no satisfaction for initiating such penalty.
Bombay HC quashed Section 148 reopening for AY 2013-14, holding Section 43CA was inapplicable and stamp duty valuation alone could not justify addition.
Madras HC held Section 153C action must be supported by incriminating material relatable to the relevant assessment year, distinguishing it from Section 153A.
ITAT Jaipur deleted penalties under Sections 271D and 271E, holding the cash transaction was not a loan or deposit under Sections 269SS and 269T.
