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 ...

With GSTR- 9/9C now open for taxpayers to file and the deadline creeping up on December 31, 2025, it’s a good idea for both professionals and taxpayers to quickly check out the changes in the ...

Discover how UK audit firms are moving beyond sampling to adopt continuous auditing and full-population testing.

CESTAT Delhi held that electronic evidence from an unsealed CPU without a Section 139C certificate cannot form the basis of customs assessment. It ruled that DRI’s revaluation of imports was invalid ...

Hunting the best crypto to buy right now? La Culex Presale brings stage jumps every 5 days, while Solana and Stellar add fuel with fresh institutional buzz.

Daniel Jassy, CFA, is an Investopedia Academy instructor and the founder of SPYderCRusher Research. He contributes to Excel and Algorithmic Trading. David Kindness is a Certified Public Accountant ...

Daniel Liberto is a journalist with over 10 years of experience working with publications such as the Financial Times, The Independent, and Investors Chronicle. Stella Osoba is the Senior Editor of ...

University of Nigeria, Nsukka courses span multiple disciplines. Discover the admission requirements and a step-by-step guide ...

Confidence in one's value as a human being is a precious psychological resource and generally a highly positive factor in life; it is correlated with achievement, good relationships, and satisfaction.

Kosame (小雨, Japanese for "light rain" or "drizzle") is a Rust ORM inspired by Prisma and Drizzle. Some TypeScript ORMs like Prisma can infer the result type of a database query based solely on the ...