Tax Guru

Refund of Inverted Duty ITC Cannot Be Denied Using Later GST Circular Because Right Accrued Earlier: Calcutta HC

The Calcutta High Court considered a writ petition challenging an appellate order dated May 11, 2024 passed under Section 107 of the Central Goods and Services Tax Act, 2017 and the West Bengal Goods ...
deped

DEPED-DBM-DILG Joint Memorandum Circular No. 01, s. 2025 – Omnibus Guidelines on the use of the Special Education Fund (SEF)

The datasets, including documents (collectively referred to as “Materials”), are uploaded as “Information” in accordance with Executive Order No. 2, 2016, titled “Operationalizing in the Executive ...
IEEE

Finite Element Spectral Integral (FESI) Method for Scattering From an Arbitrary Number of Circular Cylinders With Inhomogeneous Shells

Abstract: The hybrid finite element spectral integral (FESI) method is developed to solve the radiation and scattering problems of multiple circular cylinders with inhomogeneous shells. The FESI ...
IEEE

A Gaussian Process-Regularized Graphical Learning Method for Distribution System State Estimation Using Extremely Scarce State Variable Labels

Abstract: Learning-based distribution system state estimation (DSSE) methods typically depend on sufficient fully labeled data to construct mapping functions. However, collecting historical labels ...