An Excel sheet recovered from the email account of assessee can be relied upon to determine the value of imported goods, even without a certificate under Section 138C as Section 138C applies only when ...

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The asterisk (*) is the wildcard character that represents any sequence of characters, including when there are no characters at all. It’s the most flexible of the bunch, since it can replace any ...

Researchers behind a new study say that the methods used to evaluate AI systems’ capabilities routinely oversell AI ...

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Thousands of expat-run businesses, boutiques, and consultancies across Spain remain dangerously unaware of Verifactu, the new ...

CESTAT Delhi held that electronic evidence from an unsealed CPU without a Section 139C certificate cannot form the basis of customs assessment. It ruled that DRI’s revaluation of imports was invalid ...

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