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 ...

For decades, psychologists have thought of creativity as a key trait that would set us apart from machines, even as they ...

Protecting design IP. Broadly speaking, the data in a design include the following categories. The design data in an ECAD/PCB ...

Forget one-size-fits-all AI — industry LLMs speak your business’s language, know the rules, and actually understand your ...

A survey of reasoning behaviour in medical large language models uncovers emerging trends, highlights open challenges, and introduces theoretical frameworks that enhance reasoning behaviour ...

With any software, the more you use it, the more hacks and shortcuts you discover, and never a truer word has been said when ...

Microsoft has launched AI agents for Word, Excel, and PowerPoint. The agents are available for business and individual subscribers. Now accessible on the web, the agents will expand to the desktop.