Delhi High Court rules previous year losses are not included in "tax effect" calculation under CBDT circular for appeal thresholds, dismissing Revenue's ...

An Income Tax appeal is dismissed based on CBDT circulars, as the tax effect falls below the ₹2 crore threshold, clarifying tax calculation ...

The numbers we put on time savings, nature and human lives (today and in the future) are neither correct nor incorrect. Every ...

Effective tax rate is your average tax rate as a percentage of your total income. Learn how effective tax rates differ from ...

A three sigma limit is a statistical calculation in which the data are within three standard deviations from a mean. According to the empirical rule, that's 99.7% of the data. Three sigma refers ...

On Monday, the IRS provided a list of changes in tax accounting methods to which the automatic change procedures in Rev. Proc. 2015-13 apply. The list includes 17 changes described as significant.

Researchers in the Harvard John A. Paulson School of Engineering and Applied Sciences (SEAS) have developed a machine learning framework that can predict with quantum-level accuracy how materials ...

This disagreement reflects a 60-year history of misapplication of the neoclassical theory of investment to interpret empirical work and guide policy analysis. In this article I reconsider the ...

A college degree offers a pathway to economic mobility for low-income students. Using a multi-site randomized controlled trial combined with administrative and survey data, we demonstrate that ...

The currency value of the SDR is determined by summing the values in U.S. dollars, based on market exchange rates, of a basket of major currencies (the U.S. dollar, Euro, Japanese yen, pound sterling ...

Calculate the Buyer's Stamp Duty (BSD) and Additional Buyer's Stamp Duty (ABSD) you may need to pay for document taxes. Updated based on cooling measures with effective on and after 27 April 2023. For ...