The US tax court’s approach to risk distribution is rooted in a flawed reliance on the Law of Large Numbers, argue F. Hale ...

Cap-exempt petitions can be filed year-round, are not subject to numerical limits, and may run concurrently with cap-subject employment. For startups and R&D-driven firms, that flexibility can mean ...

Section 245 of the Companies Act, 2013 ("Companies Act"), which came into effect on June 1, 2016, has finally been invoked in ...

Supreme Court heard oral argument in the consolidated tariff cases. This article addresses a few notable points made during ...

Tribunal held that deduction under Section 54 depends on amount actually invested in a new property and not on ownership ...

Our legal system prides itself on objectivity, yet true objectivity requires understanding all human realities including the neurodivergent mind.

Passed as an Internal Revenue Code amendment in the One Big Beautiful Bill Act, this new law has immense implications for ...

Business owners should weigh these provisions carefully and consider how immediate deductions interact with long-term ...

Court stressed that fraud or wilful misstatement must be explicitly alleged before invoking Section 74, quashing all assessment orders issued without such ...

Nitish Kumar’s two-decade rule is his strength and weakness, with visible infrastructure gains clashing with public ...

Taylor Swift rocked a mini-skirt and 6-inch heels during a girls' night out with Sabrina Carpenter.

Readers and friends, I’ve got a story today that has me feeling good and lifted my spirits, in spite of all the bad stuff we ...