The Bangalore ITAT held that an assessee need not prove that a debt has actually become irrecoverable to claim a bad debt deduction. The Tribunal ruled that a proper write-off in the books of account ...

Abstract: Time synchronization is essential for coordination in wireless sensor and ad hoc networks, yet existing protocols remain vulnerable to adversarial manipulation. This paper systematically ...

Streaming and connected TV (CTV) are increasingly becoming a dominant force in the television landscape and a critical component of modern advertising strategies. For marketers around the world, ...

April net investment activity reached a multi-year low. Read what prompted a cautious approach and check out the dividend ...

Background One in three children with Crohn’s disease develop perianal fistula complications (PFCs), among the most disturbing and difficult-to-treat disease-related complications. Retrospective ...

Advertising has never been richer in data. With the right tools, marketers can now track competitor spend, campaigns and performance across media and markets, often in near-real time. Yet the quality ...

Google announced two new ad formats for AI Mode during Google Marketing Live: Conversational Discovery ads and Highlighted Answers. Both formats are powered by Gemini and designed to place ads more ...

A follow-up of an RCT published in JAMA Network Open looks at vitamin D3 supplementation during pregnancy and cognitive performance of children at age 10 years. Prof Asma Khalil, Professor of ...