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 ...

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

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 proportion. Assessing Officer’s restriction to 50% due to joint ownership was ...

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 ...

The authors do not work for, consult, own shares in or receive funding from any company or organization that would benefit from this article, and have disclosed no relevant affiliations beyond their ...

Our expert staff answers frequently asked questions in their areas of expertise and defines common terms so you can be a smarter shopper. Read more here. Red LED face masks have dominated the ...

In the book "Shaq Uncut," the big man revealed how his father influenced him to have a backup plan in case basketball was ...

FAYETTEVILLE -- The Arkansas Department of Transportation received three bids Wednesday for improvements to the first section of Arkansas 112 as part of an effort to make the road a north-south ...

More than half of the calories Americans eat daily come from ultraprocessed foods — and that’s not a good thing. These foods, such as cereals, candy and frozen meals, have been linked to adverse ...