Ontario Superior Court set aside a divorce order under Rule 25(19) after finding fraudulent divorce documents, duress, and non-compliance with the Divorce Act.
Royal Courts of Justice held lawyers must independently verify AI-generated legal authorities, warning that fake citations may lead to regulatory action and sanctions.
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.
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.
Delhi HC upheld Section 263 revision, holding an unreasoned assessment on subsidy was erroneous, and remanded the issue for fresh AO determination.
Calcutta HC stayed recovery in a high-pitched assessment, directed expeditious disposal of the pending appeal, and set aside the Single Judge’s order.
Madras HC set aside a GST assessment passed against a deceased person, holding it non est in law, and permitted legal heirs to respond to the notices.
Delhi HC held interest on borrowings for strategic shareholding may qualify under Section 36(1)(iii). Matter remanded to AO to verify business purpose.
Since the prosecution failed to establish disproportionate assets after properly accounting for the accused’s legitimate income, loans, gifts and savings, the conviction under section 13(1)(e) read with section 13(2) of the Prevention of Corruption Act could not be sustained.
