(Image/Freepik) The Central Board of Direct Taxes (CBDT) has clarified that the principal purpose test (PPT) provisions, designed to prevent tax treaty abuse, will apply prospectively only to the ...

Seeing students use generative artificial intelligence (GenAI) tools like ChatGPT or Midjourney to error-proof their essays, ...

My design could allow individuals to more easily access a variety of locations." The HELP LIFT CHAIR solves the problem of entering vehicles, bathrooms, as well as accessing rooms throughout a home.

Exploring the design of digital escape games as a modern and constructivist approach to enhance teaching and learning in STEM (science, technology, engineering, mathematics) higher education, this ...

Built through strategic acquisitions, PPT specializes in the design, production, and service of testing instruments that ensure the physical integrity and quality of raw materials, components and ...

Institute of Urban Environment, Chinese Academy of Sciences, Xiamen 361021, China Fujian Key Laboratory of Atmospheric Ozone Pollution Prevention, Institute of Urban Environment, Chinese Academy of ...