The Tribunal held that while section 14A applies to partnership investments, disallowance cannot exceed the amount excluded from total income. Excess Rule 8D disallowance was therefore restricted to ...

The Tribunal partly allowed the Revenue’s appeal by holding that interest incurred on borrowings used for project development must be capitalised. Absence of evidence showing alternative use of funds ...

With a slight nip in the air, several hundred residents, family members and tourists braved temperatures in the low 30s with ...

The Adirondack Center for Loon Conservation (ACLC) announced Monday the appointment of Dr. Lizz Schuyler, Ph.D., as Senior ...

Scenic art is an interpretation of landscape and nature, but to a former high school art teacher, now a self-made fine artist ...

The Associated Press’ most striking images from nature in 2025 show existence as fragile as an albino turtle hatchling among ...

Oh, the weather outside is” ... just nature dithering about again. While another nor’easter blanketed the East Coast, the ...

BRISTOW, Okla. — Nate Bradford’s lifetime in cattle ranching shows in his face.

Basketball teams can’t always control the make-or-miss nature of jump shots. But they can always control their hustle and intensity.

Golden Route to WEST JAPAN, a tourism initiative by Fukuoka City, is a comprehensive platform dedicated to showcasing the ...

The war was over. With peace newly restored, even nature seemed to join in the season’s festivities. On Saturday, Dec. 15, ...

Once more we are approaching the longest night of the year. There is a stillness, a silence, a sweetness, to the winter ...