The issue was whether retention money credited and subjected to TDS accrued as income. The Court held that retention money is contingent on contract completion and not taxable until the right to ...

Abstract: In this work, we extend the simplex algorithm of linear programming for finding a local minimum of a concave quadratic function subject to box constraints. In order to test the performance ...

Researchers have developed a new method for 3D printing objects with very different properties, including levels of hardness ...

The CRAFT method uses widely available materials and inexpensive commercial 3D printers.

Among clean energy sources, hydrogen (H2) has emerged as the preferred energy carrier, boasting a high calorific value and ...

Bacteriophages have been used therapeutically to treat infectious bacterial diseases for over a century. As ...

During femtosecond laser fabrication, photons are mainly absorbed by electrons, and the subsequent energy transfer from electrons to ions is of picosecond order. Hence, lattice motion is negligible ...

Demand for lithium is rising fast as electric vehicles, wind turbines, and grid-scale batteries ...

Alexander Skarsgård is addressing comments he made about his sexuality while promoting his new BDSM film, Pillion. Skarsgård, 49, was asked at the 2025 Zurich Film Festival what he brought from his ...

Enzymes with specific functions are becoming increasingly important in industry, medicine and environmental protection. For example, they make it possible to synthesize chemicals in a more ...