The issue was whether revision could be made to examine disallowance under section 14A despite no exempt income being earned. The Tribunal held that without exempt income, the assessment was neither ...

Good tax policy design requires evaluating fiscal regimes for extractive industries (EI) with economic and financial analysis at the project level. This website introduces key concepts and methodology ...

Analyses of hundreds of thousands of papers in the natural sciences reveal a paradox: scientists who use AI tools produce more research but on a more confined set of topics.