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Bengaluru Tax Tribunal issued order based on ChatGPT research on cases that didn’t exist, recalls after finding out

In an interesting incident, a tax order issued by the Bengaluru bench of the Income Tax Appellate Tribunal (ITAT) was reportedly withdrawn after it was found that the order was based on ChatGPT research on cases that did not exist. According to a report in the Mint, the tax order was issued in the case of Buckeye Trust v PCIT -1 Bangalore (ITA No. 1051/Bang/2024) in December 2024. However, it was discovered later that the order relied on three Supreme Court and one Madras High Court judgements that did not exist. The order was reportedly revoked a week later through a notice citing inadvertent errors.

What was the case?

The case was reportedly about the taxability of a transaction in which a person created a trust worth Rs 669 crore, mainly by transferring interest in a partnership to the trust. Generally, transfers of more than Rs 50,000 without consideration, if made to non-relatives, are taxable in the hands of the recipient. However the lawyers for the assessee, inter alia, contended that interest in a partnership firm is not a property within the meaning of the tax law. The ITAT ruled in favour of the tax department holding that an interest in a partnership is a type of share (like a stock market share) and hence taxable. The ITAT ruling was rare, as typically, in such cases the ruling is passed in favour of the assessee, which is the Trust.

The Judgements relied on in the order did not exist

As per the report, the ITAT relied on judgements by the Supreme Court and the Madras High Court to rule in favour of the tax department. However, in reality, these judgements were fictitious, and they do not exist in the archives of the Supreme Court and the Madras High Court.

Three of the judgements cited in the order were – K. Rukmani Ammal v. K. Balakrishnan (1973) 91 ITR 631 (Madras High Court), S. Gurunarayana v. S. Narasinhulu (2004) 7 SCC 472 (Supreme Court of India) and Sudhir Gopi v. Usha Gopi (2018) 14 SCC 452 (Supreme Court of India). The citations of the first two cases do not reportedly exist while the citation of the third case leads to a different case which is K. Subba Rao v. State of Telangana. A fourth citation mentioned in the order – 57 ITR 232(SC) had a case law called CIT v Raman Chettiar but the case relates to a Hindu Undivided Family not filling ITR, and had nothing to do with partnership firms.

Even the bench did not verify the judgements

As per the Mint report, some tax department representatives used the ChatGPT to find case laws in favour of the tax department and used the results produced by the AI tool in its favour. Even the bench did not verify the judgements and merely copy pasted the case laws on the submission of the tax department without exercising due diligence. This rendered the judgment wrong.

AI is being increasingly used to perform research work, including legal research. However, sometimes AI tools are prone to ‘hallucinations’, they return results that don’t exist in reality. Therefore, it is important to cross-check references produced by AI tools.

US law firm warns AI can invent fake cases, lawyers fined

Notably, this incident comes just a week after a major US law firm warned that Artificial Intelligence can invent fake case law. Earlier this month, personal injury law firm Morgan & Morgan sent an urgent email to over 1,000 lawyers saying that AI can invent fake cases and use of such cases in court filings can get the lawyers fired.

Recently a federal judge in the US threatened to sanction lawyers for using fictitious case citations in a lawsuit against Walmart. The court fined three lawyers totalling $5,000, including two from Morgan & Morgan. One lawyer admitted in court that he used AI to find citations, saying that the tool “hallucinated” the cases.

Pune Shocker: 26-year-old woman raped inside Maharashtra state transport bus at Swargate, police launches manhunt for accused 

A manhunt has been launched after a man reportedly raped a 26-year-old woman inside a stationary state transport bus at the busy Swargate bus stand in Pune, Maharashtra. The shocking instance transpired on 25th February. Dattatray Ramdas Gade, the accused with a criminal record is now evading capture and efforts are underway to capture him. Cases of chain-snatching and theft have already been filed against him. Swargate is one of the Maharashtra State Road Transport Corporation’s (MSRTC) largest bus junctions.

A working woman was on her way to her village and “was waiting for a bus to go back to her home around 5:30 to 6:30 am,” according to Deputy Commissioner of Police (DCP) Smartana Patil on 26th February. “A man came and said that the bus to her place had been parked somewhere else and took the woman near the parked vehicle,” she disclosed.

The man persuaded the woman to enter the bus after she claimed there was no light inside by offering to let her use a torch to see if anyone else was seated aboard. “When the woman entered the bus, the man shut the bolt and raped the woman,” police added.

According to Patil, after the occurrence, the woman caught a different bus to her hometown and a friend urged her to report the matter to the police. The official remarked, “A complaint has been registered. We have identified the accused, and we are making all the efforts to nab him. The accused is identified as Dattatray Ramdas Gade. The victim is stable right now.” Police used CCTV evidence to identify the perpetrator and many teams have been established to find him.

The woman unveiled that at around 5:30 in the morning, she was at one of the platforms waiting for a bus to Paithan when a man came up to her and informed her that the vehicle arrived at a different station. Afterwards, he led her to a bus that was parked in a vacant area on the expansive station grounds. The victim informed authorities that while it was still dark, he followed her inside the bus, raped her and then absconded.

Maharashtra State Women’s Commission Chairperson Rupali Chakankar expressed, “I urge young girls and women to be cautious in public spaces and not trust strangers blindly. They should seek assistance from the authorities and prioritize their safety. Society has dangerous elements, and their numbers are increasing by the day. We must remain vigilant.” She affirmed that to guarantee prompt justice, the administration has been directed to speed up the investigation and offer counseling to the woman.

Meanwhile, members of the Shiv Sena (Uddhav Balasaheb Thackeray) broke windows and ruined furnishings in the security office and female activists chanted anti-government slogans. “The incident that took place here, happened in front of the security cabin. If a woman is raped in front of a security cabin, nobody has the right to sit there,” party leader Vasant More justified the attack.

“There is a police post nearby and the area is routinely patrolled. Still, such an assault takes place at Swargate, which shows that anti-social elements do not have any fear of law. The home department has failed to curb crime in Pune. The trial of this case should be held in a fast-track court and the accused must get a severe punishment,” voiced Nationalist Congress Party (Sharadchandra Pawar) leader and Baramati MP Supriya Sule.

Indian Navy registers case over financial wrongdoings of over ₹78 crore at tri-services defence club in Mumbai

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The Indian Navy has filed a case with the Mumbai Police in allegations of financial wrongdoings of around Rs 78 crore in the United Services Club located in the Colaba area in Mumbai.

The USI is a 97-year-old Tri-Services Club run by the defence forces. Defence officials said that a few months earlier, as part of a routine audit, a discrepancy was noticed by the Secretary of the Club.

This led to a special audit by the contracted Chartered Accountants and, subsequently, detailed scrutiny of the financial accounts was undertaken on instructions of the Club Management, whereupon significant anomalies were discovered.

“Accordingly, an FIR has been lodged with the civil police to properly investigate the matter. Further, a detailed Special audit by an independent Chartered Accountant has been ordered,” they said.

The Defence forces and US Club are committed to maintaining the highest standards of conduct and financial probity, and all cooperation will be extended to the law enforcement and financial agencies to identify any wrongdoing and ensure justice, the officials said.

The Indian Navy top brass has zero tolerance in cases of financial wrongdoings and strict action would be taken against anyone found guilty in the probe, they said.

The initial Navy probe is pointing fingers towards a female employee who has been working with the club for over two decades and was looking after the running of the club, defence officials said.

The Indian Navy decided to hand over the case to the civil police after finding wrongdoings at its level and the involvement of the civilian persons in it.


(This news report is published from a syndicated feed. Except for the headline, the content has not been written or edited by OpIndia staff)

Modiji stood by us, he was first to call, Biden administration was restrictive about weapons and support: Israel Ambassador in Delhi

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Israel Ambassador to India Reuven Azar praised Prime Minister Modi’s leadership saying that he was the first to call after the October 7 terrorist attack on Israel by terrorist organisation Hamas. In an interview given to IANS, Azar said that PM Modi stood by Israel during the last year and a half. He added that Israel valued the friendship of PM Modi and that India and Israel would collaborate on many things in future.

“Israel looks with admiration to the achievements of India under the leadership of Prime Minister Narendra Modi. His friendship is very dear for us. We saw he was the first to call us following the 7th of October. We saw how he stood by us during the last year and a half. We know that we think alike on many things. We look at things in a similar way. We have similar challenges. Therefore, I am confident that in the coming years, we’ll be able to do many more things together,” said Azar.

Azar urged leaders in and outside India to support Israel in its efforts to create a world free of violence. “Our expectation is that any peace-loving leader or party, wherever they are, in India or outside India, will join us with this quest of creating, a better world that is free of violence,” he said.

Israel had ‘some gaps’ with the Biden administration

The Israeli ambassador expressed optimism regarding the newly formed Trump government in the US based on Israel’s experience with the previous Trump regime which was instrumental in the signing of the Abraham Accords between Israel and the United Arab Emirates.

Distinguishing between the Trump and the Biden administrations, Azar said that Israel had ‘some gaps’ with the latter as it refused to provide certain weapons to Israel that the country needed for the Rafah operation. “We always had good relations with any American administration and also with the Biden administration but we had some gaps with them when it comes to the management of our struggle to defend ourselves from the Hamas attack. If you remember, the administration (Biden) tried to make us refrain from doing the Rafah operation and was also withholding some weapons that we needed for the war,” the ambassador said.

Expressing confidence in the present Trump administration, Azar said that Israel would not face any limitation under it as President Trump has openly declared support to Israel in its efforts to defend itself. He lauded President Trump’s offer to provide India with F-35 fighter jets emphasising that advanced military technologies are important to create an edge over adversaries.

Hamas leaders held a meeting in PoK

Ambassador Azar expressed concern over Hamas leaders holding a meeting in Pakistan-occupied Kashmir. “Unfortunately terrorist organisations work in networks and many times they find ways to support each other. In a way, that is detrimental for many countries, not just for our region. So the fact that, for example, there was a meeting only a couple of weeks ago in the areas under Pakistani control in Kashmir of leaders of Hamas. It tells you something about – (a) how these terrorist organisations are inspiring each other, and (b) that apparently, they are cooperating in order to achieve their common goal, which is to terrorise us and to terrorise you, “he said.

Azar called out the media outlets like Al Jazeera and the BBC for doing propaganda for radical Islamists. He said that such media outlets are posing a challenge to the civilised world by promoting the values that justify violence against non-Muslims.

What is Trump’s mineral deal with Ukraine? Is it aimed at stopping the war with Russia or just benefiting the USA? Explained

On 26th February (local time), Ukraine reportedly reached a significant agreement with the United States that gives the US the upper hand in Ukraine’s natural minerals. The BBC quoted an unnamed senior official in Kyiv confirming the development. The details of the deal remain undisclosed. However, the official described it as a “positive outcome” after key amendments were made.

According to media reports, Washington has withdrawn its initial demand for $500 billion in potential revenue from Ukraine’s natural resources. However, Ukraine’s request for firm security guarantees has not been met. Instead, the President of the United States, Donald Trump, stated that the deal gives Ukraine “the right to continue fighting” along with $350 billion and a lot of equipment. He also emphasised that the financial and military aid provided by the US is crucial to Ukraine’s survival in the war.

Trump also hinted that the US might continue supplying arms and ammunition until it reaches a deal with Russia. Notably, this marks a significant shift in American policy towards ending the conflict.

Zelenskyy is reportedly scheduled to visit Washington DC soon, probably this week, to sign the deal. Trump has been projecting the deal as a way to recover US taxpayer money that has been spent on Ukraine so far.

The deal’s financial structure

Reports suggest that Ukraine has vast deposits of minerals, including oil and gas. These minerals and elements are essential for modern industries. Trump claimed that the deal would allow the US to recover more than what it has spent on Ukraine. Reportedly, the agreement includes a jointly owned fund, allowing revenue from Ukraine’s state-owned mineral resources to be used to rebuild the war-torn nation.

As per the terms of the deal, Ukraine would contribute 50% of its future proceeds from oil, gas, and mineral deposits to the fund. These funds would then be invested in infrastructure and economic projects within the country. Kyiv believes that this is a more favourable arrangement than earlier proposals. On the other hand, there are concerns that the financial stake arising from this deal will incentivise Washington to remain committed to Ukraine’s security in the long term.

The shifting geopolitics – is the US aligning with Russia?

The mineral deal comes at a time of uncertainty regarding Washington’s stance on the war. Not long ago, Trump labelled Ukrainian President Volodymyr Zelensky a “dictator” and appeared to blame Ukraine for starting the war.

He also accused Zelensky of failing to negotiate peace and suggested that Ukraine had rejected a previous US-backed proposal that could have ended the war sooner. Meanwhile, the President of Russia, Vladimir Putin, also made a strategic move. He offered the US access to rare minerals, including those in Russian-occupied territories of Ukraine.

The offer has heightened fears in Kyiv and across Europe that Ukraine could be sidelined in future negotiations between Washington and Moscow.

Rubio-Lavrov meeting: steps towards a US-Russia deal?

Earlier, OpIndia reported on the meeting between US Secretary of State Marco Rubio and Russian Foreign Minister Sergei Lavrov in Saudi Arabia on 18th February 2025. Interestingly, Zelensky was also in Riyadh at the time, but he was excluded from these talks.

After the meeting, the US State Department confirmed that discussions focused on restoring diplomatic staffing, supporting Ukraine peace talks, and enhancing US-Russia economic cooperation. Recently, Trump also held a call with Russian President Putin, during which they reportedly agreed on a ceasefire plan.

While Washington is shifting its priorities, there are discussions of a peace settlement that could limit Ukraine’s NATO ambitions, leaving Kyiv in a precarious position. Ukraine’s resources have now become an American economic interest, leading to a broader question: will the deal keep Ukraine secure, or is it merely a financial transaction designed to benefit the US?

Jharkhand: Muslims pelt stones on Hindus for installing Mahashivratri flags and loudspeakers, violence and arson in Hazaribagh

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On Wednesday (26th February) Muslims opposed the installation of Mahashivratri flags and loudspeakers in Jharkhand’s Hazaribagh. When the dispute escalated, stones were pelted from a nearby madrasa. The Hindu side also started pelting stones in defence and in no time the situation took a violent turn.

In this violence, many vehicles including one car,  two bikes, a tempo and a shop were set on fire. At present, police from 3 police stations are deployed on the spot.

The incident took place at Hindustan Chowk in Dumraon village under Ichak block. Many people have been injured in the violence, and are being treated in the Hazaribagh Sadar Hospital. Trainee IPS Shruti Agarwal, BDO Santosh Kumar, CO Ramji Prasad Gupta etc. are camping at the spot.

The situation is reported to be currently under control. So far, two people have been arrested in this matter. Meanwhile, raids are being conducted to arrest other accused. IPS Stuti Agarwal has appealed to the local people to maintain peace in the area.

Speaking about the incident, Union Minister & BJP MP from Ranchi, Sanjay Seth said, “This is condemnable and painful. The government should be strict with such people. Violence breaks out during idol immersion after Saraswati Puja. Violence breaks out during Ramnavami, Holi, during Shiv Barat. Today is Mahashivratri. Who are the people who want to affect peace?… Nowhere in the country does violence happen. It happens in Jharkhand. Why? Because Bangladeshi infiltrators are affecting the demography and law & order. Wherever there is BJP-NDA Government, be it Delhi, Assam, Madhya Pradesh, Maharashtra, Uttar Pradesh – Bangladeshi infiltrators are identified and driven out.”

“I urge the Jharkhand CM to strengthen law and order here and avoid riots and disturbances. This is important because Bangladeshi infiltrators are snatching away our rightful share and disturbing law & order. Identify them so that they are sent out of India…” he added.

Mali govt says it has been denouncing USAID schemes for funding terrorist networks to destabilise the country, urges Trump admin to take legal action

Amid debates over USAID using its funds to interfere in internal matters of various countries, the West African nation of Mali has said that it has been denouncing USAID funding accusing it of misusing the so-called development schemes as instruments of destabilization and subversion of the country by funding terrorist networks. Mali also said that the US aid agency was violating the sovereignty of the states.

The Ministry of Foreign Affairs and International Cooperation of the Republic of Mali said this in a statement referring to an announcement by the US government’s Department of Government Efficiency (DOGE) cancelling certain US-funded projects in different countries. On 16th February 2025, the DOGE posted a list of cancelled projects on X which included a $14 million ‘social cohesion’ project in Mali.

US funds allegedly misused by terrorist networks to destabilise Mali

In its statement, the Ministry of Foreign Affairs of Mali clarified that in its efforts to achieve sovereignty, the country has been denouncing the US financial assistance coming in the name of ‘official development assistance’ to prevent it from being misused by terrorist networks for destabilising and subverting the country. “It should be recalled that Mali, in its efforts to achieve sovereignty, had been denouncing the danger of missing “official development assistance” as an instrument of destabilisation and subversion of our countries by funding terrorist networks, and as a means of violating the sovereignty of our States, long before the new US administration took office,” the statement read.

“For this reason, the Government of Mali has, for the past two years, refrained from signing the five-year Development Objective Grant Agreement with the United States Agency for International Development (USAID), and has postponed the implementation of some activities, including those relating to social cohesion, provided that they respect Mali’s sovereignty, priorities and implementation procedures in this area”, the statement added.

The Ministry welcomed the US government’s efforts to ‘clean up’ and ‘humanise’ the US international financial assistance and the “awareness of the reality regarding their “official assistance” and the actions taken against their subversive use, inconsistent with the essential needs of the beneficiaries”. It urged the US authorities to initiate legal proceedings against individuals involved in diverting US financial assistance for funding international terrorism in Mali and other AES members. The Alliance of Sahel States (AES) is a confederation formed by Mali, Niger and Burkina Faso. It originated from a mutual defence pact which was signed on 16th September 2023.

USAID is under scrutiny for meddling with internal affairs of several countries

USAID has come under significant scrutiny for its shady operations and for providing financial assistance to jihadis and other vested interests to meddle in different countries, including India, and advance American interests around the world. The DOGE headed by businessman Elon Musk is overseeing the overhaul of the US international financial assistance. The Donald Trump administration has cracked down on the controversial USAID. It has sent senior officials on leave, fired contractors and, most importantly, imposed a sweeping freeze on foreign assistance. This put an immediate halt to several projects run by USAID in Pakistan, Bangladesh, Ukraine and other countries.

Earlier, US President Donald Trump said that the USAID allocated $21 million to boost voter turnout in India. He questioned whether the funds were meant to “get someone else elected,” raising concerns that the money from USAID was used to help the opposition in the elections.

Another major embarrassment for Pakistan: Over 100 cops dismissed for refusing Champions Trophy duty

During the Champions Trophy, a massive security breach in Pakistan was exposed when it was discovered that several police personnel assigned to the ongoing ICC (International Cricket Council) event were either absent or refused to carry out their duty. As a result, more than 100 cops of Punjab Police officers from multiple wings of the force were laid off. Interestingly, the alarming development took place one day after the country’s Intelligence Bureau raised a high alert on security risks to foreigners attending the tournament.

A Punjab Police official stated, “The police officials were assigned to provide security for teams travelling between Gaddafi Stadium Lahore and designated hotels but either remained absent or outright refused to take up their responsibilities.” According to the official, IGP (Inspector General of Police) Punjab Usman Anwar has acknowledged the issue and directed that the concerned officers incur severe consequences. He added, “There is no room for negligence when it comes to the security of international events.”

Numerous local media accounts implied that the sacked police officers were feeling overworked as a result of their extended job hours, even though there is no formal explanation for why they failed to carry out their designated official responsibilities. Pakistan’s cricket team has already been eliminated from the Champions Trophy after suffering crushing losses to India and New Zealand.

Notably, Pakistan got the opportunity to host an ICC tournament after a long gap of 29 years. Furthermore, it was the first time since 2009 that the host country failed to go past the Champions Trophy group stages.

On the other hand, the Pakistan Cricket Board (PCB) was heavily criticized for a major security lapse that happened during the match between Bangladesh and New Zealand in Rawalpindi on 24th February. A person raced onto the pitch to embrace Rachin Ravindra of New Zealand, bypassing security. According to reports, the invader had a picture of cleric Saad Rizvi, the leader of Islamist Tehreek-e-Labbaik Pakistan.

Meanwhile, Attaullah Tarar, the Federal Information Minister has denied concerns that a terror threat loomed over the international event in Pakistan. “I would like to state on record that Pakistan is peacefully and very ably hosting the ICC Champions Trophy. Our grounds are full, we have fans from all over the world, the crowds are jubilant, our streets are filled with people who are celebrating the victory of cricket,” he claimed in an interview.

Jammu and Kashmir: Terrorists open fire at an Army vehicle in Rajouri

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Terrorists opened fire at an army vehicle in the Sunderbani Sector area in Jammu and Kashmir’s Rajouri, officials said.

There have been no reports of any casualties in the incident.

Further details are awaited into the matter.

Last week, In a significant success against anti-national elements, security forces busted a militant hideout in the Simbli Shajroo area of Mahore in Reasi district and recovered a huge cache of arms and ammunition.

Acting on specific intelligence inputs, a well-coordinated search operation was launched, leading to the recovery of four magazines, 268 rounds of AK-47 rifle ammunition, four UBGL (Under Barrel Grenade Launchers), and four packets of detonators.

The successful operation is a major setback to militant activities in the region and highlights the unwavering commitment of security forces to ensuring peace and security.

(This news report is published from a syndicated feed. Except for the headline, the content has not been written or edited by OpIndia staff)

Kolkata Municipal Corporation issues notification scrapping Vishwakarma Puja holiday to add another holiday for Eid; withdraws after backlash

On Wednesday (26th February), BJP IT Cell Head Amit Malviya slammed West Bengal Chief Minister Mamata Banerjee and Kolkata Mayor Firhad Hakim for scrapping a holiday in Kolkata Municipal Corporation schools for the Vishwakarma Puja to extend the Eid holiday. Amidst the outrage, the Kolkata Municipal Corporation took a U-turn.

Taking to X, BJP’s Amit Malviya called West Bengal CM Mamata Banerjee’s “Islamic Caliphate”. He asserted that after unilaterally slashing reservations under the OBC sub-quota to include Muslims, the TMC government has now scrapped the Vishwakarma Puja holiday to extend the Eid holidays in an apparent move to appease their Muslim votebank.

“Welcome to Mamata Banerjee’s Islamic Caliphate of West Bengal. Earlier, the Chief Minister unilaterally slashed reservations under the OBC sub-quota and arbitrarily included Muslims, denying OBCs their rightful dues. The Calcutta High Court has rightly struck it down, and the matter is now being heard in the Supreme Court. The BJP will ensure justice as per constitutional provisions. Now, Firhad Hakim, Mamata Banerjee’s close aide and a modern-day Suhrawardy, has ordered the scrapping of a holiday in Kolkata Municipal Corporation schools for Vishwakarma Puja—an occasion of great significance for Hindus, particularly the dominant OBCs—and instead allocated it for Eid-ul-Fitr, extending the holiday from one day to two,” Malviya posted.

“This not only exposes Mamata Banerjee’s anti-OBC mindset but also confirms her nervousness. She knows the Muslim vote bank she once took for granted is slipping, even in the Greater Kolkata Region. What she doesn’t understand is that Muslims don’t need endless holidays—they need education and employment. An additional day off means a loss of daily wages for Muslims, most of whom work as casual laborers in Bengal. It also deprives Hindus of their rightful observances. Mamata Banerjee’s Muslim appeasement is destroying West Bengal’s social fabric. If she continues in office, in a few years, it will be difficult to recognize whether our Bengal is still the land of Chaitanya Mahaprabhu, Tagore, Swami Vivekananda, Netaji, and Syama Prasad Mookerjee…” the BJP leader added.

In no time, an outrage erupted over the TMC government’s blatant Muslim appeasement and sheer neglect of Hindus. Soon after, the Kolkata Municipal Corporation cancelled the contentious notice and ‘clarified’ that it was issued without obtaining concurrence from the competent authority.

“A Corrigendum (Memo No. 026/KMC/Edn/2025, dated 25.02.2025) was issued immediately cancelling the original memorandum that had typographical mistakes. KMC clarifies that the original memorandum (Memo No. 025/KMC/Edn/2025, dated 25.02.2025) stands cancelled as it was issued without KMC authority’s permission. The matter has been taken seriously, and necessary action is being initiated against the officer responsible for this lapse,” the KMC notice stated.

It added that a revised order will be issued in line with the state government’s holiday list.