Buckeye Trust v. PCIT, ITA No. 1051/Bang/2024 (ITAT Bengaluru Bench 2024-2025)
Income Tax Appellate Tribunal Bengaluru February 2025 case involving AI-hallucinated fake citations withdrawn under Section 254(2) highlighting judicial AI usage risks.
The AIACT.IN India AI Regulation Tracker
This is a simple regulatory tracker consisting all information on how India is regulating artificial intelligence as a technology, inspired from a seminal paper authored by Abhivardhan and Deepanshu Singh for the Forum of Federations, Canada, entitled, "Government with Algorithms: Managing AI in India’s Federal System – Number 70".
We have also included case laws along with regulatory / governance documents, and avoided adding any industry documents or policy papers which do not reflect any direct or implicit legal impact.
February 2025
Issuing Authority
Income Tax Appellate Tribunal, Bengaluru
Type of Legal / Policy Document
Judicial Pronouncements - National Court Precedents
Status
Enacted
Regulatory Stage
Miscellaneous
Binding Value
Legally binding instruments enforceable before courts
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