Sections 147 & 148 of Income-Tax Act: Reassessment From ‘Reason to Believe’ to ‘Information’
A detailed look at how the Finance Act, 2021 reshaped Sections 147–151, introduced Section 148A, and reduced limitation periods while strengthening natural justice ...
Researchers test two ways to reverse engineer the LLM rankings of Claude 4, GPT-4o, Gemini 2.5, and Grok-3. Researchers ...
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