The assessee challenged jurisdiction for lack of notice under Section 143(2). The Tribunal held that once the belated return was invalid, assessment under Section 144 was ...

The Sphinx and the Cursed Mummy remaster from 2017 (originally released in 2003) has seen a big upgrade arrive for the ...

BACKGROUND: The disruption of the blood–brain barrier (BBB) is a central pathogenic event in many central nervous system disorders. However, the mechanisms regulating BBB function remain incompletely ...

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As we enter 2026, we will have to move past the initial awe of viewing AI as simply an image-generation or chat-based tool. Over time, the companies have ...

The Tribunal held that once business receipts are taxed on an estimated basis, separate additions for payments and assets from the same receipts are impermissible. Only a net-profit estimation was ...

Background Early graft failure within 90 postoperative days is the leading cause of mortality after heart transplantation. Existing risk scores, based on linear regression, often struggle to capture ...