A life insurance policy’s premiums were held nondeductible by a dentist’s practice, and its increase in cash value was ...

Define an interface for creating an object using the Factory Method Pattern, but let subclasses decide which class to instantiate. This creational design pattern lets a class defer instantiation to ...

Abstract: This article introduces a novel control method for an on-board charger (OBC) operating within a split-phase system, which is commonly used in the North American Free Trade Agreement (NAFTA) ...

Abstract: Conventional beamforming (CBF) is widely used in array signal processing due to its simplicity and robustness. However, its resolution is limited by the Rayleigh criterion, making it ...

This consolidated ITAT Delhi order covers multiple years of LG Electronics India Pvt. Ltd. & examines three recurring transfer pricing issues—AMP expenses, royalty payments, & management/HQ service ...

You can create a release to package software, along with release notes and links to binary files, for other people to use. Learn more about releases in our docs.