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 ...

Abstract: This work introduces ArtAdapter, a transformative text-to-image (T2I) style transfer framework that transcends tra-ditional limitations of color, brushstrokes, and object shape, capturing ...

Abstract: Wireless sensor networks (WSNs) typically consist of failure-prone sensor nodes and more reliable sink nodes. To prevent data loss, sensor nodes must regularly transfer their data to sink ...

Loonie trades in a range of 1.3980 to 1.4004 Advance estimate shows September retail sales down 0.7% Oil jumps 5.6% amid U.S. sanctions on Russian suppliers Bond yields rise across the curve TORONTO, ...