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The Bombay High Court has quashed an income tax assessment while flagging the use of artificial intelligence in the order and noting that the assessing officer relied on non-existent AI-generated case laws to justify additions to a company’s declared income.
A bench of Justices BP Colabawalla and Amit Jamsandekar stated that in the era of artificial intelligence, quasi-judicial authorities, especially, should not blindly rely on AI-generated information and must cross-verify the same.
The court, in the order passed earlier this month, quashed the…
