The case examined whether the tax officer was justified in rejecting the assessee’s DCF-based share valuation under Section 56(2)(viib). The Tribunal held that once DCF is chosen, the AO cannot switch ...

It’s a universally acknowledged truth that the way we begin our day often sets the tone for everything that follows. For many ...

Two centuries after Ludwig van Beethoven’s death, a few strands of his hair have given scientists their clearest view yet of ...

We study the logic of state surveillance using the first complete individual-level database of those monitored by a state — 152,000 Italians born between 1816 and 1932, encompassing both democratic ...