Tax Guru

DRP cannot approve conclusion of TPO without giving independent findings: Delhi HC

Delhi High Court held that Dispute Resolution Panel [DRP] cannot merely approve the conclusion of TPO without giving independent findings. Accordingly, writ dismissed as no substantial question arise ...
Tax Guru

Transfer Pricing Appeal Dismissed Due to Functional Dissimilarity of Comparables

The Delhi High Court upheld exclusion of multiple comparables after finding them functionally different from a low-risk ...
Mirage News

Transfer Hub "6G-life²" Enters Next Funding Phase

With the start of the second funding phase of the "6G-life²" project, the Technical University of Munich (TUM) and the ...
IEEE

Efficient Calculation of Propagation Coefficients in Anisotropic Media Through Transfer Matrix Method Based on Eigenvalue Analysis

Abstract: To explore the anisotropic nature and improve computational efficiency, eigenvalue (EV-) analysis is adopted to implement the transfer matrix method (TMM), abbreviated as EV-TMM, enabling ...
IEEE

Decentralized Power Transfer Limit Calculation Method Considering Spatial and Seasonal Differences of Ambient Factors

Abstract: Power transfer limit (PTL) calculation plays an important role in assessing power network capability under certain constraints of system security and stability. However, the impact of ...
Frontiers

Methods for telomere length measurement: an update on current technologies and emerging approaches

1 Faculty of Biology and Biotechnology, HSE University, Moscow, Russia 2 Faculty of Chemistry, Lomonosov Moscow State University, Moscow, Russia Telomeres are nucleoprotein complexes at chromosome ...