In Part One, we argued that the market's indiscriminate repricing of software companies fails to distinguish between ...

Section 74A introduces a single GST demand provision for fraud and non-fraud cases from FY 2024-25 onwards. Authorities can no longer issue notices under Sections 73 or 74 for these ...

Mass General Brigham researchers are betting that the next big leap in brain medicine will come from teaching artificial ...

Nick Vaill, senior investment director at Investec Wealth & Investment (UK), says: “We have a strong preference for ETFs that are physically replicated [see FAQs below], that is, they hold what it ...

CAAR refused to entertain the advance ruling application, holding that classification of roasted areca nuts under Heading ...

IFRS 18 does not change the accounting rules for recognising revenue, valuing assets or measuring expenses. Instead, it changes the layout and discipline of financial reporting.

There’s a surprisingly strong debate long-swirling around the term “moped.” For a word that started as a simple mashup ...

The city is looking at rules in other municipalities and state requirements in devising its own regulations for the devices.

Ryan Finley evaluates whether the IRS’s recent success in transfer pricing method disputes is likely to hold up.

The purpose of this standard is to assist Users, Stewards, Managers, and Information Service Providers in identifying what level of security is required to protect data for which they are responsible.