Abstract: Intra Block Copy (IBC) is a key coding tool in the Versatile Video Coding (VVC) standard for exploiting redundancy in screen content video. However, its hardware implementation suffers from ...
The case concerns whether an accounting profit of ₹4,83,894 arising from the sale of a motor vehicle—part of an existing depreciable block of “Motor Cars”—could be taxed separately when the assessee ...
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