The Tribunal ruled that additions under section 69 cannot exceed the amount actually invested during the relevant year. Where most payments were loan-funded, only the year-specific payment required ...

The Tribunal found that the AO had examined land records, crop sale documents, and other evidence before making the assessment. Since due inquiry was conducted, the assessment order was neither ...

Commercializing a high-potency intoxicant has produced rising addiction, poisonings, premature cardiovascular disease, ...

The Financial Sector Assessment Program (FSAP), established in 1999, is a comprehensive and in-depth assessment of a country’s financial sector. FSAPs in advanced economies are conducted by the IMF ...

The area of ‘control’ has been a mainstay of determining employment status for decades and constitutes a key part of the decision-making process when deciding a worker’s IR35 position. HMRC has ...

Abstract: Recently, there has been a proliferation of applied machine learning (ML) research, including the use of convolutional neural networks (CNNs) for direction of arrival (DoA) estimation. With ...

Abstract: The interest in harnessing the wave energy resource has been reflected in a large number of assessments of this resource around the world. These are aimed at the installation of wave energy ...