The Tribunal held that penalty under section 270A could not stand because the JPACK ledger titled “SABARI” was not proven to belong to the assessee. The ruling emphasises lack of corroborative ...
Abstract: A new code-block index-modulation-aided differential chaotic shift keying system based on sparse code multiple access, referred to as CBI-SCMA-DCSK, is proposed in this paper. With the aim ...
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