{"id":"W4412454440","doi":"10.17159/zvd30693","title":"A Critical Analysis of the Application of Section 37C(1) of the Income Tax","year":2025,"lang":"en","type":"article","venue":"Obiter","topic":"Taxation and Legal Issues","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Section (typography); Economics; Business; Advertising","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true,"invisible_to_affiliation_only":true},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0177399,0.0007761698,0.0006015245,0.00363489,0.008685648,0.01257197,0.002551478,0.0114569,0.00943382],"category_scores_gemma":[0.05006387,0.0009987667,0.001855773,0.00284641,0.007771957,0.006959612,0.002077676,0.01652426,0.002735995],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.02626546,"about_ca_system_score_gemma":0.03350695,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.1187689,"about_ca_topic_score_gemma":0.1119784,"domain_scores_codex":[0.982327,0.003561174,0.0008539809,0.001710488,0.008746416,0.002800933],"domain_scores_gemma":[0.97165,0.01515751,0.0009400159,0.0008337854,0.01101895,0.0003997129],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"not_applicable","study_design_scores_codex":[0.00004872348,0.00005089395,0.0006362187,0.0001514546,0.000008213874,0.0003589091,0.003988467,0.0003910329,0.0005418292,0.8139939,0.164651,0.01517928],"study_design_scores_gemma":[0.00002169106,0.00005856653,0.004251487,0.0007824179,0.00002744424,0.0001302144,0.003995557,0.0006184888,0.001677749,0.05083597,0.9375005,0.00009986093],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"other","genre_gemma":"empirical","genre_scores_codex":[0.02824204,0.009240897,0.01830098,0.271632,0.02028547,0.002118116,0.002221574,0.0002954818,0.6476634],"genre_scores_gemma":[0.3338793,0.008996627,0.02466756,0.2142955,0.01005949,0.00255125,0.001483936,0.0005718296,0.4034946],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.1187689,"threshold_uncertainty_score":0.2361552,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.006322872847640396,"score_gpt":0.2551360647828392,"score_spread":0.2488131919351988,"validation_status":"score_only:v0-immature-baseline","note":"Baseline scores from an immature model (maturity gate not passed). Scores rank; they never assert a category."}}