:root{--brand:#0e3a66;--brand-dark:#0a2c4f;--brand-light:#1a5294;--accent:#cd3822;--accent-dark:#c8351f;--ink:#161b22;--body:#3f4754;--muted:#666f7b;--link:#337ab7;--link-dark:#23527c;--line:#e6e8ec;--line-soft:#eef0f3;--bg:#ffffff;--bg-soft:#f5f6f8;--bg-tint:#eef2f6;--c-it:#1a5294;--c-gst:#0f8a6a;--c-law:#5b3fb0;--c-sebi:#c47a14;--c-rbi:#c0392b;--c-jud:#3d4a5c;--c-budget:#0d7a8a;--c-icai:#8c2d3e;--up:#1b9e5f;--down:#dc3a36;--head:"Poppins",-apple-system,BlinkMacSystemFont,"Segoe UI",sans-serif;--text:"Poppins",-apple-system,BlinkMacSystemFont,"Segoe UI",sans-serif;--mono:ui-monospace,SFMono-Regular,"SF Mono",Menlo,Consolas,monospace;--shadow-sm:0 1px 3px rgba(14,32,52,.07);--shadow-md:0 6px 22px rgba(14,32,52,.10);--radius:8px;--maxw:1290px}*{margin:0;padding:0;box-sizing:border-box}html{scroll-behavior:smooth}html,body{overflow-x:hidden;max-width:100%}body{font-family:var(--text);color:var(--body);background:var(--bg);font-size:15px;line-height:1.62;-webkit-font-smoothing:antialiased;text-rendering:optimizeLegibility}a{color:inherit;text-decoration:none}img,svg{display:block;max-width:100%}ul{list-style:none}button{font-family:inherit;cursor:pointer;border:0;background:none}input{font-family:inherit}::selection{background:#fde2dd;color:var(--accent-dark)}.newsletter *::selection,.footer *::selection,.topbar *::selection,.archive-hero *::selection,.author-hero *::selection,.section-head[data-cat] *::selection{background:rgba(255,255,255,.3);color:#fff}h1,h2,h3,h4,.lead__title,.feature__title,.card__title,.mini__title,.section-head__title,.archive-hero__title,.article__title{letter-spacing:-.018em;overflow-wrap:break-word;word-wrap:break-word;hyphens:auto}.nav__menu>li>a{letter-spacing:-.01em}.wrap{max-width:var(--maxw);margin:0 auto;padding:0 26px}.sr-only{position:absolute;width:1px;height:1px;overflow:hidden;clip:rect(0,0,0,0)}.topbar{background:var(--brand-dark);color:#c2cedd;font-size:13px}.topbar .wrap{display:flex;align-items:center;justify-content:space-between;height:38px;gap:18px}.tb-left{display:flex;align-items:center;gap:10px;flex-shrink:0}.tb-follow{font-weight:500;opacity:.78;letter-spacing:.01em}.tb-social{display:flex;align-items:center;gap:5px}.tb-social a{display:inline-flex;align-items:center;justify-content:center;width:24px;height:24px;border-radius:4px;font-size:11px;color:#fff;opacity:1;transition:.18s;background:rgba(255,255,255,.10)}.tb-social a:hover{transform:translateY(-1px);box-shadow:0 3px 10px rgba(0,0,0,.25);filter:brightness(1.1)}.tb-social a i{display:inline-block;width:1em;text-align:center;line-height:1;font-weight:400}.tb-social .ts-fb{background:#1877F2}.tb-social .ts-x{background:#000}.tb-social .ts-yt{background:#FF0000}.tb-social .ts-li{background:#0A66C2}.tb-social .ts-ig{background:linear-gradient(45deg,#f09433 0%,#e6683c 25%,#dc2743 50%,#cc2366 75%,#bc1888 100%)}.tb-social .ts-wa{background:#25D366}.tb-social .ts-tg{background:linear-gradient(135deg,#37AEE2,#1E96C8)}.tb-right{display:flex;align-items:center;gap:4px}.tb-right .tb-hide{display:inline-flex;align-items:center;gap:6px;padding:4px 10px;border-radius:4px;opacity:.78;transition:.15s;font-weight:500}.tb-right .tb-hide i{font-size:11px;opacity:.85}.tb-right .tb-hide:hover{opacity:1;background:rgba(255,255,255,.08)}.tb-search form.search{width:210px;padding:5px 11px;border-radius:5px;background:#fff;border:1px solid #fff}.tb-search form.search svg{color:var(--muted);width:15px;height:15px}.tb-search form.search input{font-size:13px;color:var(--ink)}.tb-search form.search input::placeholder{color:#9aa3b0}.tb-right .tb-books{display:inline-flex;align-items:center;gap:6px;background:var(--accent);color:#fff;font-family:var(--head);font-weight:700;font-size:12.5px;padding:5px 14px;border-radius:5px;transition:.16s;margin-left:4px}.tb-right .tb-books i{font-size:12px}.tb-right .tb-books:hover{background:var(--accent-dark);opacity:1}.tb-right .tb-submit{display:inline-flex;align-items:center;gap:6px;background:var(--link);color:#fff;font-family:var(--head);font-weight:700;font-size:12.5px;padding:5px 14px;border-radius:5px;transition:.16s;margin-left:4px}.tb-right .tb-submit i{font-size:12px}.tb-right .tb-submit:hover{background:var(--link-dark);opacity:1}.tb-account{position:relative}.tb-account__toggle{display:flex;align-items:center;gap:6px;padding:4px 11px;border-radius:4px;border:1px solid rgba(255,255,255,.22);font-weight:500;opacity:1;transition:.15s;white-space:nowrap}.tb-account__toggle i{font-size:12px}.tb-account__caret{font-size:9px!important;opacity:.65;margin-left:1px;transition:transform .15s}.tb-account__toggle:hover{background:rgba(255,255,255,.08);border-color:rgba(255,255,255,.35)}.tb-account:hover .tb-account__caret,.tb-account.is-open .tb-account__caret,.tb-account:focus-within .tb-account__caret{transform:rotate(180deg)}.tb-account__menu{position:absolute;top:calc(100% + 4px);right:0;min-width:210px;list-style:none;margin:0;padding:6px 0;background:#fff;color:#1c2733;border-radius:6px;box-shadow:0 10px 24px rgba(8,35,63,.22);opacity:0;visibility:hidden;transform:translateY(4px);transition:opacity .15s,transform .15s,visibility 0s linear .15s;z-index:200}.tb-account:hover .tb-account__menu,.tb-account.is-open .tb-account__menu,.tb-account:focus-within .tb-account__menu{opacity:1;visibility:visible;transform:translateY(0);transition:opacity .15s,transform .15s,visibility 0s}.tb-account__menu li{list-style:none}.tb-account__menu a{display:flex;align-items:center;gap:9px;padding:8px 14px;font-size:13px;font-weight:500;color:#1c2733;opacity:1;letter-spacing:0;transition:.12s}.tb-account__menu a i{width:14px;font-size:12px;color:var(--brand);opacity:.85}.tb-account__menu a:hover{background:#eef3f9;color:var(--brand)}.tb-account__sep{height:1px;background:var(--line-soft);margin:5px 0}.masthead{background:var(--bg);border-bottom:1px solid var(--line)}.masthead .wrap{display:flex;align-items:center;gap:28px;padding:5px 26px}.brand{flex-shrink:0}.brand img{height:50px;width:auto}.masthead__spacer{flex:1}.masthead__ad{flex:1;display:flex;justify-content:center;align-items:center;height:90px}.masthead__ad .tg-ad{margin:0;width:728px;height:90px;min-height:0;max-width:100%}.header-ad-row{background:var(--bg-soft);border-bottom:1px solid var(--line);padding:8px 0}.header-ad-row .wrap{display:flex;justify-content:center}.header-ad-row .tg-ad{margin:0;width:728px;height:90px;min-height:0;max-width:100%}form.search{display:flex;align-items:center;gap:9px;background:var(--bg-soft);border:1.5px solid var(--line);border-radius:7px;padding:10px 14px;width:300px;transition:.18s}form.search:focus-within{border-color:var(--brand);background:#fff;box-shadow:0 0 0 3px rgba(14,58,102,.07)}form.search svg{flex-shrink:0;color:var(--muted)}form.search input{border:0;background:none;outline:0;width:100%;font-size:14px;color:var(--ink)}form.search input::placeholder{color:#9aa3b0}.btn{font-family:var(--head);font-weight:700;font-size:14px;padding:11px 22px;border-radius:7px;transition:.16s;white-space:nowrap;display:inline-flex;align-items:center;gap:7px}.btn--accent{background:var(--accent);color:#fff}.btn--sm{padding:9px 16px;font-size:13px}.btn--accent:hover{background:var(--accent-dark)}.btn--ghost{background:none;border:1.5px solid var(--line);color:var(--brand)}.btn--ghost:hover{border-color:var(--brand);background:var(--bg-soft)}.hamburger{display:none;flex-direction:column;gap:5px;padding:8px}.hamburger span{width:24px;height:2.5px;background:var(--brand);border-radius:2px;transition:.2s}.nav{background:var(--brand);position:sticky;top:0;z-index:80;transition:box-shadow .2s}.nav.is-stuck{box-shadow:0 4px 18px rgba(8,35,63,.28)}.nav .wrap{display:flex;align-items:stretch;justify-content:space-between}.nav__menu{display:flex;align-items:stretch;flex-wrap:nowrap}.nav__menu>li>a{display:flex;align-items:center;height:48px;padding:0 11px;font-family:var(--head);font-size:14px;font-weight:600;color:#cdd9e6;letter-spacing:.005em;position:relative;transition:.15s;white-space:nowrap}.nav__menu>li>a:hover{color:#fff;background:rgba(255,255,255,.07)}.nav__menu>li.is-active>a{color:#fff}.nav__menu>li.is-active>a::after{content:"";position:absolute;left:11px;right:11px;bottom:0;height:3px;background:var(--accent)}.nav__menu>li>a .flag{margin-left:7px;font-size:10px;font-weight:700;letter-spacing:.05em;background:var(--accent);color:#fff;padding:2px 5px;border-radius:3px}.nav__utility{display:flex;align-items:center;gap:2px;flex-shrink:0}.nav__utility a{display:flex;align-items:center;gap:5px;padding:0 10px;height:48px;font-size:12px;font-weight:600;color:#9fb3c7;transition:.15s;font-family:var(--head);white-space:nowrap}.nav__utility a:hover{color:#fff;background:rgba(255,255,255,.07)}.nav__menu > li{position:relative}.nav__menu > li > a::before{content:"";display:inline-block;width:0;height:0;position:absolute;right:4px;top:50%;margin-top:-1px;border-left:3px solid transparent;border-right:3px solid transparent;border-top:4px solid rgba(255,255,255,.5);opacity:0;transition:opacity .15s}.nav__menu > li.menu-item-has-children > a{padding-right:17px}.nav__menu > li.menu-item-has-children > a::before{opacity:1}.nav__menu > li:nth-last-child(-n+4) .sub-menu{left:auto;right:0}.nav__menu .sub-menu{position:absolute;top:100%;left:0;min-width:230px;background:#fff;color:#1c2733;border-radius:0 0 6px 6px;box-shadow:0 10px 24px rgba(8,35,63,.18);padding:6px 0;list-style:none;margin:0;opacity:0;visibility:hidden;transform:translateY(4px);transition:opacity .15s,transform .15s,visibility 0s linear .15s;z-index:90}.nav__menu > li:hover > .sub-menu,.nav__menu > li:focus-within > .sub-menu{opacity:1;visibility:visible;transform:translateY(0);transition:opacity .15s,transform .15s,visibility 0s}.nav__menu .sub-menu li{list-style:none}.nav__menu .sub-menu a{display:block;padding:9px 16px;font-family:var(--head);font-size:13px;font-weight:500;color:#1c2733;letter-spacing:-.005em;transition:.12s}.nav__menu .sub-menu a:hover{background:#eef3f9;color:var(--brand)}.nav__menu .sub-menu li.is-highlight a{color:var(--accent);font-weight:600}.drawer{position:fixed;inset:0 0 0 auto;width:300px;max-width:84vw;background:#fff;z-index:200;transform:translateX(100%);transition:transform .28s cubic-bezier(.4,0,.2,1);box-shadow:-10px 0 40px rgba(0,0,0,.2);overflow-y:auto}.drawer.is-open{transform:translateX(0)}.drawer__head{display:flex;align-items:center;justify-content:space-between;padding:18px 20px;border-bottom:1px solid var(--line)}.drawer__head strong{font-family:var(--head);color:var(--brand);font-size:16px}.drawer__close{font-size:24px;color:var(--muted);line-height:1}.drawer__menu li a{display:block;padding:13px 20px;border-bottom:1px solid var(--line-soft);font-family:var(--head);font-weight:600;font-size:14px;color:var(--ink)}.drawer__menu li a:hover{background:var(--bg-soft);color:var(--accent)}.drawer__menu li.menu-item-has-children{position:relative}.drawer__menu li.menu-item-has-children > a{padding-right:54px}.drawer__submenu-toggle{position:absolute;top:0;right:0;width:48px;height:47px;display:flex;align-items:center;justify-content:center;background:none;border:0;border-bottom:1px solid var(--line-soft);color:var(--muted);cursor:pointer}.drawer__submenu-toggle svg{width:14px;height:14px;transition:transform .2s}.drawer__menu li.is-expanded > .drawer__submenu-toggle svg{transform:rotate(180deg)}.drawer__menu .sub-menu{list-style:none;padding:0;margin:0;background:var(--bg-soft);display:none}.drawer__menu li.is-expanded > .sub-menu{display:block}.drawer__menu .sub-menu a{padding-left:36px;font-size:13px;font-weight:500;color:var(--ink-soft)}.drawer__menu .sub-menu a:hover{color:var(--accent);background:#fff}.overlay{position:fixed;inset:0;background:rgba(8,20,34,.5);z-index:150;opacity:0;visibility:hidden;transition:.25s}.overlay.is-open{opacity:1;visibility:visible}.topstories{background:var(--bg-soft);border-bottom:1px solid var(--line);height:44px;display:flex;align-items:center;overflow:hidden}.topstories__label{flex-shrink:0;height:100%;display:flex;align-items:center;background:var(--brand);color:#fff;padding:0 15px;font-family:var(--head);font-size:12px;font-weight:700;letter-spacing:.06em}.topstories__viewport{overflow:hidden;flex:1}.topstories__track{display:flex;gap:38px;white-space:nowrap;padding-left:22px}.topstories:hover .topstories__track{animation-play-state:paused}.topstories__track a{font-size:14px;font-weight:600;color:var(--ink);transition:.15s}.topstories__track a:hover{color:var(--accent)}.topstories__track a i{font-style:normal;color:var(--accent);font-weight:700;margin-right:7px;font-family:var(--head)}.section{padding:18px 0}.section--soft{background:var(--bg-soft)}.section-head{display:flex;align-items:flex-end;justify-content:space-between;margin-bottom:22px;border-bottom:2px solid var(--brand);padding-bottom:0}.section-head__title{font-family:var(--head);font-size:20px;font-weight:700;color:var(--brand);letter-spacing:-.01em;display:flex;align-items:flex-end}.section-head__title span{background:#e8f1fb;color:var(--brand);padding:9px 16px;display:inline-flex;align-items:center;gap:9px}.section-head__title span::before{content:"";width:5px;height:16px;background:var(--brand);border-radius:1px}.section-head__link{font-family:var(--head);font-size:12px;font-weight:700;color:var(--muted);letter-spacing:.04em;text-transform:uppercase;display:flex;align-items:center;gap:5px;padding-bottom:9px;transition:.15s}.section-head__link:hover{color:var(--accent)}.section-head__right{display:flex;align-items:center;gap:14px}.section-head__types{display:flex;align-items:center;gap:6px;padding-bottom:9px}.section-head__type{font-family:var(--head);font-size:11px;font-weight:700;color:var(--ink);letter-spacing:.02em;background:var(--bg-soft);border:1px solid var(--line);border-radius:4px;padding:4px 10px;transition:.15s;white-space:nowrap}.section-head__type:hover{color:#fff;background:var(--accent);border-color:var(--accent)}.section-head[data-cat]{border-color:var(--cat,#0e3a66)}.section-head[data-cat] .section-head__title span{background:var(--cat,#0e3a66);color:#fff}.section-head[data-cat] .section-head__title span::before{background:#fff}.section-head[data-cat="it"]{--cat:var(--c-it)}.section-head[data-cat="gst"]{--cat:var(--c-gst)}.section-head[data-cat="law"]{--cat:var(--c-law)}.section-head[data-cat="jud"]{--cat:var(--c-jud)}.section-head[data-cat="icai"]{--cat:var(--c-icai)}.subchips{display:flex;flex-wrap:wrap;gap:8px;margin:14px 0 20px}.subchips a{font-family:var(--head);font-size:12px;font-weight:600;padding:6px 13px;border-radius:30px;background:var(--bg-soft);border:1px solid var(--line);color:var(--body);transition:.15s}.subchips a:hover{background:var(--brand);border-color:var(--brand);color:#fff}.subchips a.is-active{background:var(--brand);border-color:var(--brand);color:#fff}.ph{position:relative;overflow:hidden;border-radius:6px;aspect-ratio:2/1;background:#eef1f6;background-image:repeating-linear-gradient(135deg,transparent 0,transparent 13px,rgba(14,58,102,.025) 13px,rgba(14,58,102,.025) 14px)}.ph::before{content:"TG";position:absolute;inset:0;display:flex;align-items:center;justify-content:center;font-family:var(--head);font-weight:700;font-size:clamp(34px,18%,118px);letter-spacing:-.06em;color:rgba(14,58,102,.085);line-height:1;transition:transform .45s ease}.ph::after{content:"TAXGURU";position:absolute;left:0;right:0;bottom:18%;text-align:center;font-family:var(--head);font-weight:700;font-size:clamp(8px,1.3%,12px);letter-spacing:.32em;color:rgba(14,58,102,.22)}a:hover .ph::before,.card:hover .ph::before{transform:scale(1.06)}.ph[data-cat]{box-shadow:inset 0 3px 0 0 var(--cat,#0e3a66)}.ph[data-cat="it"]{--cat:var(--c-it,#0e3a66)}.ph[data-cat="gst"]{--cat:var(--c-gst,#0d7a4e)}.ph[data-cat="law"]{--cat:var(--c-law,#5d3fb4)}.ph[data-cat="sebi"]{--cat:var(--c-sebi,#b8860b)}.ph[data-cat="rbi"]{--cat:var(--c-rbi,#c0392b)}.ph[data-cat="budget"]{--cat:var(--c-budget,#0d7a8a)}.ph[data-cat="jud"]{--cat:var(--c-jud,#3d4a5c)}.ph[data-cat="icai"]{--cat:var(--c-icai,#8c2d3e)}.mini .ph::after,.minirow .mini .ph::after{display:none}.mini .ph::before{font-size:28px}.minirow .mini .ph::before{font-size:22px}.ph__noise{display:none}.ph__icon{position:absolute;inset:0;z-index:1;display:flex;align-items:center;justify-content:center;color:rgba(14,58,102,.12)}.ph__icon svg{width:34%;max-width:74px;height:auto}.tag{position:absolute;top:10px;left:10px;z-index:3;font-family:var(--head);font-size:10px;font-weight:700;letter-spacing:.06em;padding:5px 9px;border-radius:4px;color:#fff;text-transform:uppercase}.tag--it{background:var(--c-it)}.tag--gst{background:var(--c-gst)}.tag--law{background:var(--c-law)}.tag--sebi{background:var(--c-sebi)}.tag--rbi{background:var(--c-rbi)}.tag--budget{background:var(--c-budget)}.tag--icai{background:var(--c-icai)}.tag--accent{background:var(--accent)}.hero{padding:30px 0 38px}.hero__grid{display:grid;grid-template-columns:40fr 30fr 30fr;gap:26px}.hero__grid > *{min-width:0}.hero__cols{display:contents}.hero__cols > *{min-width:0}.lead{grid-column:1}.hero__side{grid-column:2}.hero__side{display:flex;flex-direction:column;gap:18px}.herostack{display:block;padding-bottom:16px;border-bottom:1px solid var(--line)}.herostack:last-child{border-bottom:0;padding-bottom:0}.herostack__kicker{display:inline-block;margin-bottom:8px;font-family:var(--head);font-size:11px;font-weight:700;letter-spacing:.06em;color:var(--accent);text-transform:uppercase}.herostack__row{display:flex;gap:12px;align-items:flex-start}.herostack__row .ph{width:120px;height:60px;flex-shrink:0;border-radius:6px;overflow:hidden}.herostack__title{font-family:var(--head);font-size:15px;line-height:1.32;font-weight:700;color:var(--ink);transition:.15s;flex:1;min-width:0}.herostack:hover .herostack__title{color:var(--accent)}.lead{display:block}.lead .ph{aspect-ratio:2/1}.lead__kicker{display:inline-flex;align-items:center;gap:8px;margin-top:15px;font-family:var(--head);font-size:12px;font-weight:700;letter-spacing:.07em;color:var(--accent);text-transform:uppercase}.lead__kicker::before{content:"";width:20px;height:2.5px;background:var(--accent)}.lead__title{font-family:var(--head);font-size:24px;line-height:1.22;font-weight:700;color:var(--ink);margin:8px 0 8px;letter-spacing:-.02em;transition:.15s}.lead:hover .lead__title{color:var(--accent)}.lead__excerpt{font-size:15px;color:var(--body);line-height:1.6}.byline{display:flex;align-items:center;gap:8px;margin-top:12px;font-size:12px;color:var(--muted)}.byline strong{color:var(--brand);font-weight:700}.byline .dot{width:3px;height:3px;border-radius:50%;background:#c4cad2}.hero__side{display:flex;flex-direction:column;gap:14px}.mini{display:flex;gap:13px;padding-bottom:14px;border-bottom:1px solid var(--line)}.mini:last-child{border-bottom:0;padding-bottom:0}.mini .ph{width:108px;height:54px;flex-shrink:0}.mini__kicker{font-family:var(--head);font-size:10px;font-weight:700;letter-spacing:.05em;text-transform:uppercase}.mini__title{font-family:var(--head);font-size:16px;line-height:1.28;font-weight:700;color:var(--ink);margin:5px 0 6px;transition:.15s}.mini:hover .mini__title{color:var(--accent)}.mini__meta{font-size:12px;color:var(--muted)}.ranklist{border-top:3px solid var(--brand);padding-top:0}.ranklist__head{font-family:var(--head);font-size:12px;font-weight:700;letter-spacing:.08em;text-transform:uppercase;color:#fff;background:var(--brand);padding:9px 14px;display:flex;align-items:center;gap:8px}.ranklist__body{border:1px solid var(--line);border-top:0;border-radius:0 0 var(--radius) var(--radius)}.ranklist__item{display:flex;gap:12px;padding:11px 14px;border-bottom:1px solid var(--line-soft);align-items:flex-start}.ranklist__item:last-child{border-bottom:0}.ranklist__num{font-family:var(--head);font-size:20px;font-weight:700;color:var(--accent);line-height:1;flex-shrink:0;width:22px}.ranklist__item a{font-size:14px;font-weight:600;line-height:1.4;color:var(--ink);transition:.15s}.ranklist__item:hover a{color:var(--accent)}.grid{display:grid;gap:22px}.grid--4{grid-template-columns:repeat(4,1fr)}.grid--3{grid-template-columns:repeat(3,1fr)}.grid--2{grid-template-columns:repeat(2,1fr)}.grid .tg-ad{grid-column:1/-1}.home-panel__hero .feature{margin-bottom:0}.home-panel__hero .feature__title{font-size:20px}.card{background:#fff;border:1px solid var(--line);border-radius:var(--radius);overflow:hidden;transition:.18s;display:flex;flex-direction:column}.card:hover{border-color:#d4d8de;box-shadow:var(--shadow-md);transform:translateY(-3px)}.card .ph{aspect-ratio:2/1;border-radius:0}.card__body{padding:14px 15px 16px;display:flex;flex-direction:column;flex:1}.card__cat{font-family:var(--head);font-size:10px;font-weight:700;letter-spacing:.05em;text-transform:uppercase}.card__title{font-family:var(--head);font-size:16px;line-height:1.3;font-weight:700;color:var(--ink);margin:6px 0 9px;transition:.15s}.card:hover .card__title{color:var(--accent)}.card__meta{font-size:12px;color:var(--muted);margin-top:auto;display:flex;align-items:center;gap:7px}.card__meta .dot{width:3px;height:3px;border-radius:50%;background:#c8cdd4}.relcard{background:#fff;border:1px solid var(--line);border-radius:var(--radius);overflow:hidden;transition:.18s;display:flex;flex-direction:column;padding-bottom:14px}.relcard:hover{border-color:#d4d8de;box-shadow:var(--shadow-md);transform:translateY(-3px)}.relcard .ph{aspect-ratio:2/1;border-radius:0}.relcard__title{font-family:var(--head);font-size:16px;line-height:1.3;font-weight:700;color:var(--ink);margin:12px 15px 6px;transition:.15s}.relcard:hover .relcard__title{color:var(--accent)}.relcard__date{font-size:12px;color:var(--muted);margin:0 15px}.c-it{color:var(--c-it)}.c-gst{color:var(--c-gst)}.c-law{color:var(--c-law)}.c-sebi{color:var(--c-sebi)}.c-rbi{color:var(--c-rbi)}.c-budget{color:var(--c-budget)}.c-jud{color:var(--c-jud)}.c-icai{color:var(--c-icai)}.layout{display:grid;grid-template-columns:minmax(0,1fr) 320px;grid-template-areas:"main aside";gap:40px;align-items:start}.layout > .main-col{grid-area:main;min-width:0}.layout > .aside{grid-area:aside;min-width:0;align-self:start}.catblock{margin-bottom:38px}.catblock:last-child{margin-bottom:0}.feature{display:grid;grid-template-columns:1.2fr 1fr;gap:22px;margin-bottom:8px}.feature .ph{aspect-ratio:2/1}.feature__kicker{font-family:var(--head);font-size:11px;font-weight:700;letter-spacing:.06em;text-transform:uppercase;color:var(--accent)}.feature__title{font-family:var(--head);font-size:24px;line-height:1.22;font-weight:700;color:var(--ink);margin:7px 0 8px;letter-spacing:-.018em;transition:.15s}.feature:hover .feature__title{color:var(--accent)}.feature__excerpt{font-size:14px;color:var(--body);line-height:1.58}.minirow{display:grid;grid-template-columns:1fr 1fr;gap:4px 24px;margin-top:18px}.minirow .mini{padding:12px 0;border-top:1px solid var(--line);border-bottom:0}.minirow .mini .ph{width:78px;height:39px}.minirow .mini__title{font-size:14px;margin:0}.aside{display:flex;flex-direction:column;gap:26px}.aside .widget{margin:0}.widget__head{font-family:var(--head);font-size:15px;font-weight:700;color:var(--brand);padding-bottom:9px;margin-bottom:13px;border-bottom:2px solid var(--accent);display:flex;align-items:center;gap:8px;text-transform:uppercase;letter-spacing:.02em}.widget__head svg{flex-shrink:0;color:var(--accent)}.calendar{background:var(--brand);border-radius:var(--radius);overflow:hidden}.calendar__row{display:flex;gap:13px;padding:13px 15px;border-bottom:1px solid rgba(255,255,255,.08)}.calendar__row:last-child{border-bottom:0}.calendar__date{flex-shrink:0;width:48px;text-align:center;background:rgba(255,255,255,.07);border:1px solid rgba(255,255,255,.1);border-radius:7px;padding:7px 0}.calendar__date b{font-family:var(--head);font-size:20px;font-weight:700;color:#fff;line-height:1;display:block}.calendar__date span{font-family:var(--head);font-size:10px;font-weight:700;letter-spacing:.08em;color:#8bbcec;text-transform:uppercase}.calendar__info b{font-family:var(--head);font-size:14px;font-weight:700;color:#fff;display:block}.calendar__info p{font-size:12px;color:#a4b6cb;margin:3px 0 5px;line-height:1.4}.cbadge{display:inline-block;font-family:var(--head);font-size:10px;font-weight:700;letter-spacing:.05em;text-transform:uppercase;padding:3px 7px;border-radius:4px}.cbadge--gst{background:rgba(15,138,106,.3);color:#5dd6ad}.cbadge--it{background:rgba(38,103,176,.4);color:#8dc1f4}.cbadge--tds{background:rgba(228,68,44,.25);color:#f59482}.cbadge--mca{background:rgba(196,122,20,.3);color:#e8b362}.datecal .wp-calendar-table{width:100%;border-collapse:collapse;table-layout:fixed;font-family:var(--text)}.datecal caption{background:var(--brand);color:#fff;font-family:var(--head);font-weight:700;font-size:14px;padding:10px 12px;text-align:left;border-radius:var(--radius) var(--radius) 0 0;caption-side:top}.datecal thead th{font-size:11px;font-weight:700;color:var(--muted);text-transform:uppercase;padding:8px 0;text-align:center;border-bottom:1px solid var(--line);background:var(--bg-soft)}.datecal tbody td{text-align:center;padding:8px 0;font-size:13px;color:var(--body);border:1px solid var(--line-soft)}.datecal tbody td.pad{border-color:transparent;background:transparent}.datecal tbody td a{color:var(--link);font-weight:600}.datecal tbody td a:visited{color:var(--link)}.datecal tbody td a:hover{color:var(--link-dark)}.datecal tbody td#today{background:var(--bg-tint);font-weight:700}.datecal tbody td#today a{color:var(--link-dark)}.datecal .wp-calendar-nav{display:flex;justify-content:space-between;padding:8px 2px 2px;font-size:12px}.datecal .wp-calendar-nav a{color:var(--link);font-weight:600}.datecal .wp-calendar-nav a:hover{color:var(--link-dark)}.datecal .wp-calendar-nav .pad{flex:1}.mostread__item{display:flex;gap:13px;padding:12px 0;border-bottom:1px solid var(--line-soft);align-items:flex-start}.mostread__item:last-child{border-bottom:0}.mostread__num{display:none}.mostread__item:hover .mostread__num{color:#f6cdc4}.mostread__item a{font-family:var(--head);font-size:15px;font-weight:600;line-height:1.4;color:var(--link);transition:.15s}.mostread__item a:visited{color:var(--link)}.mostread__item:hover a{color:var(--link-dark)}.mostread__item span{font-size:13px;color:var(--muted);display:block;margin-top:4px;font-family:var(--text);font-weight:400}.premium-panel{background:linear-gradient(135deg,var(--brand) 0%,var(--brand-dark) 100%);border-radius:var(--radius);padding:20px;color:#fff;position:relative;overflow:hidden}.premium-panel::after{content:"";position:absolute;top:-30px;right:-30px;width:110px;height:110px;background:rgba(232,68,44,.25);border-radius:50%}.premium-panel__badge{display:inline-flex;align-items:center;gap:5px;font-family:var(--head);font-size:11px;font-weight:700;letter-spacing:.08em;text-transform:uppercase;color:#ffb3a5;margin-bottom:10px;position:relative}.premium-panel__title{font-family:var(--head);font-size:17px;font-weight:700;line-height:1.3;margin:0 0 12px;position:relative}.premium-panel__list{list-style:none;margin:0 0 16px;padding:0;display:flex;flex-direction:column;gap:8px;position:relative}.premium-panel__list li{display:flex;align-items:flex-start;gap:8px;font-size:13px;color:#dbe6f2;line-height:1.4}.premium-panel__list li::before{content:"✓";color:var(--accent);font-weight:700;flex-shrink:0}.premium-panel__btn{display:flex;align-items:center;justify-content:center;gap:6px;width:100%;font-family:var(--head);font-size:14px;font-weight:700;color:#fff;background:var(--accent);border-radius:20px;padding:10px 16px;transition:.15s;position:relative}.premium-panel__btn:hover{background:var(--accent-dark);color:#fff}.notiflist{border:1px solid var(--line);border-radius:var(--radius);overflow:hidden}.notif{display:block;padding:11px 14px;border-bottom:1px solid var(--line-soft);transition:.15s}.notif:last-child{border-bottom:0}.notif:hover{background:var(--bg-soft)}.notif__top{display:flex;align-items:center;gap:8px;margin-bottom:4px}.notif__type{font-family:var(--mono);font-size:10px;font-weight:600;background:var(--brand);color:#fff;padding:2px 6px;border-radius:3px}.notif__no{font-family:var(--mono);font-size:11px;font-weight:600;color:var(--accent)}.notif__title{font-family:var(--head);font-size:15px;font-weight:600;color:var(--link);line-height:1.4}.notif:hover .notif__title{color:var(--link-dark)}.notif__date{font-size:11px;color:var(--muted);margin-top:3px}.tg-ad--sidebar_mrec{width:300px;max-width:100%;min-height:250px}.tg-ad--sidebar_halfpage{width:300px;max-width:100%;min-height:600px}.tg-ad--sidebar_after_search,.tg-ad--sidebar_after_calendar,.tg-ad--sidebar_after_popular,.tg-ad--sidebar_after_latest,.tg-ad--sidebar_after_premium,.tg-ad--hero_mrec{width:300px;max-width:100%;min-height:250px}.grid .tg-ad{grid-column:1/-1;width:100%}.tg-sky{position:fixed;top:50%;transform:translateY(-50%);z-index:40;width:160px;min-height:600px;display:none}.tg-sky--left{left:max(12px,calc(50% - var(--maxw) / 2 - 176px))}.tg-sky--right{right:max(12px,calc(50% - var(--maxw) / 2 - 176px))}.tg-sky .tg-ad{margin:0;width:160px;min-height:600px}@media (min-width:1700px){.tg-sky{display:block}}.header-ad-row.header-ad-row--mobile{display:none}.header-ad-row--mobile .tg-ad{margin:0;min-height:50px;max-width:100%}@media (max-width:680px){.header-ad-row.header-ad-row--mobile{display:block}}.judband{background:var(--bg)}.judband .section-head__link{color:var(--muted)}.judband .section-head__link:hover{color:var(--accent)}.jcard{background:#fff;border:1px solid var(--line);box-shadow:var(--shadow-sm);border-radius:10px;padding:20px;transition:.18s;display:block}.jcard:hover{border-color:var(--brand);box-shadow:var(--shadow-md);transform:translateY(-3px)}.jcard__court{display:flex;align-items:center;gap:10px;margin-bottom:12px}.jcard__seal{width:34px;height:34px;border-radius:8px;flex-shrink:0;background:linear-gradient(140deg,var(--accent),#9c2a18);display:flex;align-items:center;justify-content:center}.jcard__seal svg{width:18px;height:18px;color:#fff}.jcard__court b{font-family:var(--head);font-size:13px;font-weight:700;color:var(--ink);display:block}.jcard__court span{font-family:var(--mono);font-size:10px;color:var(--muted)}.jcard__title{font-family:var(--head);font-size:18px;line-height:1.3;font-weight:700;color:var(--ink);margin-bottom:8px;transition:.15s}.jcard:hover .jcard__title{color:var(--brand)}.jcard__hold{font-size:13px;color:var(--body);line-height:1.55}.jcard__foot{display:flex;align-items:center;gap:9px;margin-top:14px;padding-top:13px;border-top:1px solid var(--line);font-size:11px;color:var(--muted)}.verdict{font-family:var(--head);font-weight:700;font-size:10px;letter-spacing:.05em;text-transform:uppercase}.verdict--fav{color:var(--up)}.verdict--against{color:var(--down)}.expert{background:#fff;border:1px solid var(--line);border-radius:10px;padding:22px 18px;text-align:center;transition:.18s}.expert:hover{border-color:#d4d8de;box-shadow:var(--shadow-md);transform:translateY(-4px)}.expert__avatar{width:84px;height:84px;border-radius:8px;margin:0 auto 12px;background:linear-gradient(140deg,var(--brand-light),var(--brand-dark));display:flex;align-items:center;justify-content:center;overflow:hidden;font-family:var(--head);font-size:24px;font-weight:700;color:#fff;border:1px solid #eef2f6;box-shadow:0 4px 14px rgba(14,58,102,.18)}.expert__name{font-family:var(--head);font-size:18px;font-weight:700;color:var(--ink)}.expert__role{font-family:var(--head);font-size:11px;font-weight:700;letter-spacing:.05em;text-transform:uppercase;color:var(--accent);margin-top:3px}.expert__bio{font-size:12px;color:var(--muted);margin-top:9px;line-height:1.5}.expert__stats{display:flex;justify-content:center;gap:20px;margin-top:13px;padding-top:13px;border-top:1px solid var(--line-soft)}.expert__stats b{font-family:var(--head);font-size:18px;font-weight:700;color:var(--brand);display:block}.expert__stats span{font-size:10px;color:var(--muted);letter-spacing:.04em;text-transform:uppercase;font-weight:600}.newsletter{background:var(--brand-dark);background-image:radial-gradient(circle at 82% 25%,rgba(228,68,44,.2),transparent 52%)}.newsletter__grid{display:grid;grid-template-columns:1.05fr 1fr;gap:46px;align-items:center}.newsletter__eyebrow{font-family:var(--head);font-size:12px;font-weight:700;letter-spacing:.13em;text-transform:uppercase;color:var(--accent)}.newsletter h2{font-family:var(--head);font-size:30px;line-height:1.18;font-weight:700;color:#fff;margin:10px 0 10px;letter-spacing:-.02em}.newsletter p{font-size:14px;color:#a8b8c9;line-height:1.6;max-width:430px}.nlform{display:flex;gap:10px;margin-top:18px}.nlform input{flex:1;border:1.5px solid rgba(255,255,255,.18);background:rgba(255,255,255,.05);border-radius:7px;padding:14px 16px;color:#fff;font-size:14px;outline:0}.nlform input::placeholder{color:#7e8ea0}.nlform input:focus{border-color:var(--accent)}.nltrust{display:flex;gap:20px;margin-top:15px}.nltrust div{display:flex;align-items:center;gap:6px;font-size:12px;color:#9fb3c7}.nltrust svg{flex-shrink:0;color:#5dd6ad}.nlstats{display:grid;grid-template-columns:1fr 1fr;gap:14px}.nlstat{background:rgba(255,255,255,.045);border:1px solid rgba(255,255,255,.1);border-radius:11px;padding:22px 20px}.nlstat b{font-family:var(--head);font-size:30px;font-weight:700;color:var(--accent);line-height:1;display:block}.nlstat span{font-size:12px;color:#a8b8c9;margin-top:6px;display:block}.nlapp{padding:34px 32px;text-align:center}.nlapp__icon{width:64px;height:64px;margin:0 auto 16px;display:flex;align-items:center;justify-content:center;background:var(--accent);color:#fff;border-radius:16px;box-shadow:0 10px 24px rgba(192,57,43,.4)}.nlapp__title{font-family:var(--head);font-size:22px;font-weight:700;color:#fff;margin:0 0 8px;letter-spacing:-.01em}.nlapp__desc{font-size:13.5px;color:#a8b8c9;line-height:1.6;margin:0 auto 22px;max-width:340px}.nlapp__btns{display:flex;gap:12px;justify-content:center;flex-wrap:wrap}.nlapp__btns a{display:inline-block;line-height:0;transition:transform .18s}.nlapp__btns a:hover{transform:translateY(-2px)}.nlapp__btns img{height:46px;width:auto;border-radius:8px;display:block}.footer{background:#08233f;color:#94a4b6;padding-top:46px}.footer__top{display:grid;grid-template-columns:1.7fr 1fr 1fr 1fr 1fr;gap:32px;padding-bottom:36px;border-bottom:1px solid rgba(255,255,255,.09)}.footer__brand p{margin-top:14px;font-size:13px;line-height:1.66;color:#869485;color:#86939f;max-width:300px}.footer__social{display:flex;gap:9px;margin-top:18px;flex-wrap:wrap;align-items:center}.footer__social.tb-social a{display:flex !important;align-items:center !important;justify-content:center !important;width:40px;height:40px;border-radius:9px;font-size:17px;box-shadow:0 3px 10px rgba(0,0,0,.28);color:#fff;text-decoration:none;line-height:1}.footer__social.tb-social a i{color:#fff;font-weight:400;line-height:1;width:auto !important;display:inline-block;margin:0;padding:0}.footer__social.tb-social a:hover{transform:translateY(-3px);box-shadow:0 10px 20px rgba(0,0,0,.42);filter:brightness(1.15) saturate(1.08)}.footer__social.tb-social a{background:rgba(255,255,255,.08) !important;box-shadow:none;transition:background .2s,transform .2s,box-shadow .2s}.footer__social.tb-social a i{color:#9aa7b4}.footer__social.tb-social a:hover{color:#fff;filter:none}.footer__social.tb-social a:hover i{color:#fff}.footer__social .ts-fb:hover{background:#1877F2 !important}.footer__social .ts-x:hover{background:#000 !important}.footer__social .ts-yt:hover{background:#FF0000 !important}.footer__social .ts-li:hover{background:#0A66C2 !important}.footer__social .ts-ig:hover{background:linear-gradient(45deg,#f09433 0%,#e6683c 25%,#dc2743 50%,#cc2366 75%,#bc1888 100%) !important}.footer__social .ts-wa:hover{background:#25D366 !important}.footer__social .ts-tg:hover{background:linear-gradient(135deg,#37AEE2,#1E96C8) !important}.footer__col h4{font-family:var(--head);font-size:11px;font-weight:700;letter-spacing:.1em;text-transform:uppercase;color:#fff;margin-bottom:13px}.footer__col a{display:block;padding:5px 0;font-size:13px;color:#86939f;transition:.15s}.footer__col a:hover{color:var(--accent);padding-left:3px}.footer__bottom{display:flex;align-items:center;justify-content:space-between;padding:18px 0;flex-wrap:wrap;gap:10px}.footer__bottom p{font-size:12px;color:#7d8d9a}.footer__bottom nav{display:flex;gap:18px}.footer__bottom nav a{font-size:12px;color:#86939f}.footer__bottom nav a:hover{color:var(--accent)}.totop{position:fixed;right:24px;bottom:24px;width:46px;height:46px;border-radius:50%;background:var(--accent);color:#fff;display:flex;align-items:center;justify-content:center;box-shadow:0 6px 20px rgba(228,68,44,.4);z-index:90;opacity:0;visibility:hidden;transform:translateY(12px);transition:.25s}.totop.is-visible{opacity:1;visibility:visible;transform:translateY(0)}.totop:hover{background:var(--accent-dark)}.reveal{opacity:1;transform:none;transition:opacity .55s ease,transform .55s ease}.reveal.is-in{opacity:1;transform:translateY(0)}.nav__menu>li.current-menu-item>a,.nav__menu>li.current_page_item>a,.nav__menu>li.current-menu-parent>a,.nav__menu>li.current-menu-ancestor>a{color:#fff}.nav__menu>li.current-menu-item>a::after,.nav__menu>li.current_page_item>a::after,.nav__menu>li.current-menu-parent>a::after,.nav__menu>li.current-menu-ancestor>a::after{content:"";position:absolute;left:17px;right:17px;bottom:0;height:3px;background:var(--accent)}.drawer__menu li.current-menu-item>a,.drawer__menu li.current_page_item>a{color:var(--accent);background:var(--bg-soft)}.drawer__menu .sub-menu a{padding-left:38px;font-size:13px;font-weight:500}.search-wrap{display:flex}.ph img{position:absolute;inset:0;width:100%;height:100%;object-fit:cover;z-index:1}.ph::after{z-index:2}.ph__noise{z-index:2}.ph__icon{z-index:1}.tag{z-index:3}.ph.has-img .ph__noise,.ph.has-img .ph__icon,.ph.has-img::before,.ph.has-img::after{display:none}.ph.has-img{background:#0e3a66;box-shadow:none}.article__avatar img{width:100%;height:100%;border-radius:50%;object-fit:cover;display:block}.expert__avatar img,.expert__avatar .author-photo{width:100%;height:100%;object-fit:cover;display:block;border:0}.authorbox__avatar img,.authorbox__avatar .author-photo,.author-hero__avatar img,.author-hero__avatar .author-photo{width:100%;height:auto;display:block;border-radius:0}.breadcrumb{display:flex;flex-wrap:wrap;align-items:center;gap:7px;font-family:var(--head);font-size:12px;font-weight:600;color:var(--muted);margin-bottom:20px}.breadcrumb a{color:var(--muted);transition:.15s}.breadcrumb a:hover{color:var(--accent)}.breadcrumb .sep{color:#c4cad2}.breadcrumb .current{color:var(--brand);max-width:520px;overflow:hidden;text-overflow:ellipsis;white-space:nowrap}.archive-hero{background:var(--bg-soft);border:1px solid var(--line);border-left:5px solid var(--brand);border-radius:var(--radius);padding:28px 30px;margin-bottom:30px}.archive-hero[data-cat]{border-left-color:var(--ac,var(--brand))}.archive-hero[data-cat="it"]{--ac:var(--c-it)}.archive-hero[data-cat="gst"]{--ac:var(--c-gst)}.archive-hero[data-cat="law"]{--ac:var(--c-law)}.archive-hero[data-cat="sebi"]{--ac:var(--c-sebi)}.archive-hero[data-cat="rbi"]{--ac:var(--c-rbi)}.archive-hero[data-cat="icai"]{--ac:var(--c-icai)}.archive-hero[data-cat="jud"]{--ac:var(--c-jud)}.archive-hero[data-cat="budget"]{--ac:var(--c-budget)}.follow-btn{display:inline-flex;align-items:center;gap:7px;margin-top:10px;font-family:var(--head);font-size:13px;font-weight:700;color:#fff;background:var(--accent);border:0;border-radius:20px;padding:8px 18px;cursor:pointer;transition:.15s}.follow-btn:hover{background:var(--accent-dark)}.follow-btn.is-following{background:var(--bg-soft);color:var(--brand);border:1px solid var(--line)}.follow-btn.is-following:hover{background:#fdecec;color:var(--accent-dark);border-color:#f5c9c9}.follow-btn--locked{background:#fff;color:var(--muted);border:1px solid var(--line)}.follow-btn--locked:hover{color:var(--accent);border-color:var(--accent)}.follow-btn__badge{font-family:var(--head);font-size:9px;font-weight:700;letter-spacing:.06em;color:#fff;background:var(--accent);border-radius:10px;padding:2px 7px}.follow-btn--locked:hover .follow-btn__badge{background:var(--accent-dark)}.follow-btn:disabled{opacity:.6;cursor:default}.following-chips{display:flex;flex-wrap:wrap;gap:8px;margin-bottom:20px}.following-chip{display:inline-flex;align-items:center;gap:8px;background:var(--bg-soft);border:1px solid var(--line);border-radius:20px;padding:6px 8px 6px 14px;font-size:13px}.following-chip a{color:var(--brand);font-weight:600}.following-chip a:hover{color:var(--accent)}.following-chip__x{width:20px;height:20px;border-radius:50%;border:0;background:var(--line);color:var(--body);font-size:15px;line-height:1;cursor:pointer;display:inline-flex;align-items:center;justify-content:center}.following-chip__x:hover{background:var(--accent);color:#fff}.archive-hero__eyebrow{font-family:var(--head);font-size:11px;font-weight:700;letter-spacing:.13em;text-transform:uppercase;color:var(--accent)}.archive-hero__title-row{display:flex;align-items:center;flex-wrap:wrap;gap:14px;margin-top:7px}.archive-hero__title-row .follow-btn{margin-top:0}.archive-hero__title{font-family:var(--head);font-size:30px;font-weight:700;color:var(--brand);letter-spacing:-.02em;line-height:1.18;margin:0}.archive-hero__hash{color:var(--accent);margin-right:2px}.archive-hero__desc{font-size:14.5px;color:var(--body);line-height:1.65;margin-top:10px;max-width:100%;width:100%}.archive-hero__desc p{margin:0 0 10px}.archive-hero__desc p:last-child{margin-bottom:0}.archive-hero__count{display:inline-block;margin-top:12px;font-family:var(--head);font-size:12px;font-weight:700;letter-spacing:.04em;text-transform:uppercase;color:var(--muted);background:#fff;border:1px solid var(--line);padding:5px 11px;border-radius:30px}.archive-hero__chips{margin:16px 0 0}.archive-hero__search{margin-top:14px}.archive-hero__search .search{width:100%;max-width:420px}.author-hero{display:flex;gap:24px;align-items:flex-start;background:var(--brand);background-image:radial-gradient(circle at 90% 10%,rgba(232,68,44,.18),transparent 55%);border-radius:10px;padding:30px 32px;margin-bottom:30px}.author-hero__avatar{width:180px;border-radius:10px;flex-shrink:0;overflow:hidden;border:1px solid rgba(255,255,255,.18);box-shadow:0 8px 22px rgba(0,0,0,.25)}.author-hero__name-row{display:flex;align-items:center;flex-wrap:wrap;gap:14px;margin-top:2px}.author-hero__name-row .follow-btn{margin-top:0}.author-hero__name{font-family:var(--head);font-size:30px;font-weight:700;color:#fff;letter-spacing:-.02em;margin:0 0 2px}.author-hero__role{font-family:var(--head);font-size:12px;font-weight:700;letter-spacing:.05em;text-transform:uppercase;color:#f0a99c}.author-hero__bio{font-size:14px;color:#bccadb;line-height:1.62;margin-top:11px;max-width:none}.author-hero__stats{display:flex;gap:14px;margin-top:16px;flex-wrap:wrap;align-items:stretch}.author-hero__stats>div{background:rgba(255,255,255,.06);border:1px solid rgba(255,255,255,.1);border-radius:9px;padding:11px 18px;display:flex;flex-direction:column;justify-content:center}.author-hero__stats b{font-family:var(--head);font-size:20px;font-weight:700;color:#fff;display:block;line-height:1}.author-hero__stats span{font-size:10px;font-weight:600;letter-spacing:.05em;text-transform:uppercase;color:#9fb3c7}.author-hero__webtext{display:flex;align-items:center;gap:8px;color:#dfe7f0;font-size:13px;font-weight:600}.author-hero__webtext svg{color:#f0a99c;flex-shrink:0}.author-hero__web{display:flex;align-items:center}.author-hero__web a{display:flex;align-items:center;gap:7px;color:#fff;font-family:var(--head);font-size:13px;font-weight:700}.author-hero__web a:hover{color:#f0a99c}.article__head{margin-bottom:20px}.article__kicker{display:inline-block;font-family:var(--head);font-size:12px;font-weight:700;letter-spacing:.07em;text-transform:uppercase;color:var(--accent);margin-bottom:9px}.article__title{font-family:var(--head);font-size:28px;line-height:1.24;font-weight:700;color:var(--ink);letter-spacing:-.022em}.article__title a{color:inherit;text-decoration:none}.article__title a:hover{color:var(--accent,#c0392b)}.article__standfirst{font-family:var(--text);font-size:18px;line-height:1.6;color:var(--body);margin-top:12px;font-weight:500}.article__byline{display:flex;align-items:center;gap:12px;margin-top:18px;padding:14px 0;border-top:1px solid var(--line);border-bottom:1px solid var(--line)}.article__avatar{width:44px;height:44px;border-radius:50%;overflow:hidden;flex-shrink:0}.article__bymeta{flex:1;min-width:0}.article__byname{font-family:var(--head);font-size:14px;font-weight:700;color:var(--brand)}.article__byname:hover{color:var(--accent)}.article__byrow{display:flex;align-items:center;gap:8px;flex-wrap:wrap;font-size:12.5px;color:var(--muted);line-height:1.4}.article__byrow .dot{width:3px;height:3px;border-radius:50%;background:#c4cad2;flex-shrink:0}.article__bycat,.article__bytype{font-weight:600;color:var(--accent,#c0392b);text-decoration:none}.article__bycat:hover,.article__bytype:hover{text-decoration:underline}.article__bysub{display:flex;align-items:center;gap:8px;font-size:12px;color:var(--muted);margin-top:2px}.article__bysub .dot{width:3px;height:3px;border-radius:50%;background:#c4cad2}.sharebar{display:flex;gap:8px;align-items:center;flex-wrap:wrap}.sharebar__label{font-family:var(--head);font-size:11px;font-weight:700;letter-spacing:.06em;text-transform:uppercase;color:var(--muted);margin-right:4px}.sharebar__btn{width:36px;height:36px;border-radius:8px;display:inline-flex;align-items:center;justify-content:center;background:var(--bg-soft);border:1px solid var(--line);color:var(--ink);transition:.18s;text-decoration:none;font-size:14px}.sharebar__btn i{line-height:1}.sharebar__btn:hover{background:var(--brand);border-color:var(--brand);color:#fff;transform:translateY(-1px)}.sharebar__btn.copied{background:#16a34a;border-color:#16a34a;color:#fff}.article__hero{margin:22px 0}.article__hero img{width:100%;border-radius:var(--radius);display:block}.article__hero figcaption{font-size:12px;color:var(--muted);margin-top:8px;font-style:italic}.article__body{font-size:16px;line-height:1.78;color:var(--body);overflow-wrap:break-word;word-wrap:break-word;text-align:justify}.article__body > *{margin-bottom:1.15em}.article__body > *:last-child{margin-bottom:0}.article__body h1{font-family:var(--head);font-size:28px;font-weight:700;color:var(--ink);letter-spacing:-.02em;line-height:1.22;margin:1.6em 0 .6em}.article__body h2{font-family:var(--head);font-size:24px;font-weight:700;color:var(--ink);letter-spacing:-.015em;line-height:1.25;margin:1.1em 0 .5em;padding-bottom:.2em;border-bottom:2px solid var(--line)}.article__body h3{font-family:var(--head);font-size:20px;font-weight:700;color:var(--ink);line-height:1.3;margin:1em 0 .4em}.article__body h4{font-family:var(--head);font-size:16px;font-weight:700;color:var(--ink);margin:1.4em 0 .5em}.article__body h5{font-family:var(--head);font-size:14px;font-weight:700;color:var(--ink);letter-spacing:.01em;margin:1.3em 0 .5em}.article__body h6{font-family:var(--head);font-size:12.5px;font-weight:700;color:var(--muted);letter-spacing:.06em;text-transform:uppercase;margin:1.3em 0 .5em}.article__body p{margin-bottom:1.15em}.article__body a,.article__body a:visited{color:var(--link);text-decoration:underline;text-underline-offset:2px;font-weight:600;overflow-wrap:break-word}.article__body a:hover{color:var(--link-dark)}.article__body strong,.article__body b{color:var(--ink);font-weight:700}.article__body em,.article__body i{font-style:italic}.article__body mark{background:#fff3bf;padding:0 3px;border-radius:2px}.article__body sub,.article__body sup{font-size:.75em}.article__body ul,.article__body ol{padding-left:1.4em;margin-bottom:1.15em}.article__body li{margin-bottom:.5em}.article__body li > ul,.article__body li > ol{margin:.5em 0 .25em;padding-left:1.3em}.article__body ul li::marker{color:var(--accent)}.article__body ol li::marker{color:var(--accent);font-family:var(--head);font-weight:700}.article__body blockquote{margin:1.4em 0;padding:16px 22px;background:var(--bg-soft);border-left:4px solid var(--accent);border-radius:0 var(--radius) var(--radius) 0;font-family:var(--serif,Georgia,serif);font-size:18px;font-style:italic;color:var(--ink)}.article__body blockquote p:last-child{margin-bottom:0}.article__body blockquote cite{display:block;font-size:13px;font-style:normal;color:var(--muted);margin-top:8px;font-family:var(--head);font-weight:600}.article__body img{border-radius:var(--radius);height:auto;max-width:100%}.article__body iframe,.article__body embed,.article__body object,.article__body video,.article__body audio{max-width:100%;border:0}.article__body audio{width:100%}.article__body .wp-block-embed,.article__body .wp-block-embed__wrapper{max-width:100%;margin-left:auto;margin-right:auto}.article__body .wp-block-embed__wrapper{position:relative;width:100%}.article__body .wp-has-aspect-ratio .wp-block-embed__wrapper{height:0;padding-top:56.25%}.article__body .wp-embed-aspect-4-3 .wp-block-embed__wrapper{padding-top:75%}.article__body .wp-has-aspect-ratio iframe{position:absolute;top:0;left:0;width:100%;height:100%}.article__body .embed-responsive,.article__body .video-container{position:relative;width:100%;height:0;padding-bottom:56.25%;margin:1.4em 0}.article__body .embed-responsive iframe,.article__body .video-container iframe{position:absolute;inset:0;width:100%;height:100%}.article__body .instagram-media{max-width:100%!important;min-width:0!important;margin-left:auto!important;margin-right:auto!important;width:100%!important}.article__body .twitter-tweet,.article__body .twitter-tweet-rendered{max-width:100%!important;margin-left:auto!important;margin-right:auto!important}.article__body .twitter-tweet iframe{max-width:100%!important}.article__body .fb-post,.article__body .fb-video,.article__body .fb_iframe_widget,.article__body .fb_iframe_widget span,.article__body .fb_iframe_widget iframe{max-width:100%!important}.article__body .tiktok-embed{max-width:100%!important;min-width:0!important}.article__body figure{margin:1.4em 0;max-width:100%}.article__body figure img{width:100%}.article__body figcaption{font-size:13px;color:var(--muted);margin-top:7px;font-style:italic;text-align:center}.article__body hr{border:0;height:1px;background:var(--line);margin:2em 0}.article__body code{font-family:var(--mono);font-size:.88em;background:var(--bg-tint);padding:2px 6px;border-radius:4px;color:var(--brand)}.article__body pre{background:var(--brand-dark);color:#dbe4ee;padding:18px 20px;border-radius:var(--radius);overflow-x:auto;font-family:var(--mono);font-size:14px;line-height:1.6}.article__body pre code{background:none;color:inherit;padding:0}.article__body .table-scroll{overflow-x:auto;-webkit-overflow-scrolling:touch;margin:1.4em 0;border:1px solid var(--line);border-radius:var(--radius)}.article__body .table-scroll table{margin:0;border:0;min-width:520px}.article__body table{width:100%;border-collapse:collapse;font-size:14px;margin:1.4em 0;border:1px solid var(--line)}.article__body th,.article__body td{padding:10px 13px;border:1px solid var(--line);text-align:left}.article__body th{background:var(--brand);color:#fff;font-family:var(--head);font-weight:700;font-size:13px}.article__body tr:nth-child(even) td{background:var(--bg-soft)}.article__body .alignleft,figure.alignleft{float:left;margin:.4em 1.4em 1em 0;max-width:50%}.article__body .alignright,figure.alignright{float:right;margin:.4em 0 1em 1.4em;max-width:50%}.article__body .aligncenter,figure.aligncenter{margin-left:auto;margin-right:auto;display:block}.article__body .wp-caption{max-width:100%}.article__body .wp-caption-text{font-size:13px;color:var(--muted);font-style:italic;margin-top:6px}.article__body .wp-block-image{margin:1.4em 0}.article__body .alignwide,.article__body .alignfull{max-width:100%;margin-left:auto;margin-right:auto}.article__body .wp-block-gallery,.article__body .blocks-gallery-grid{display:grid;grid-template-columns:repeat(auto-fit,minmax(140px,1fr));gap:10px;list-style:none;padding:0;margin:1.4em 0}.article__body .wp-block-gallery img,.article__body .blocks-gallery-grid img{width:100%;height:100%;object-fit:cover}.article__body .wp-block-gallery figure,.article__body .blocks-gallery-grid .blocks-gallery-item{margin:0}.article__pagelinks{font-family:var(--head);font-weight:700;font-size:13px;margin-top:1.4em;display:flex;gap:7px;flex-wrap:wrap;align-items:center}.article__pagelinks a,.article__pagelinks>span{padding:6px 12px;border:1px solid var(--line);border-radius:6px;background:#fff}.article__pagelinks a:hover{background:var(--brand);color:#fff;border-color:var(--brand)}.article__tags{display:flex;flex-wrap:wrap;align-items:center;gap:8px;margin-top:24px;padding-top:18px;border-top:1px solid var(--line)}.article__tags-label{font-family:var(--head);font-size:11px;font-weight:700;letter-spacing:.07em;text-transform:uppercase;color:var(--muted)}.article__tags a{font-family:var(--head);font-size:12px;font-weight:600;background:var(--bg-soft);border:1px solid var(--line);color:var(--body);padding:5px 12px;border-radius:30px;transition:.15s}.article__tags a::before{content:"#";color:var(--accent);margin-right:1px}.article__tags a:hover{background:var(--brand);border-color:var(--brand);color:#fff}.authorbox__heading{font-family:var(--head);font-size:15px;font-weight:700;letter-spacing:.03em;text-transform:uppercase;color:var(--brand);margin:0 0 8px}.authorbox{margin-top:26px;padding:24px;background:var(--bg-soft);border:1px solid var(--line);border-radius:12px;border-top:3px solid var(--accent)}.authorbox__top{display:flex;gap:18px}.authorbox__avatar{width:152px;border-radius:10px;overflow:hidden;flex-shrink:0;align-self:flex-start}.authorbox__identity{min-width:0}.authorbox__eyebrow{font-family:var(--head);font-size:11px;font-weight:700;letter-spacing:.08em;text-transform:uppercase;color:var(--muted)}.authorbox__name{font-family:var(--head);font-size:19px;font-weight:700;color:var(--brand);margin:3px 0 1px}.authorbox__name a:hover{color:var(--accent)}.authorbox__role{font-family:var(--head);font-size:11px;font-weight:700;letter-spacing:.05em;text-transform:uppercase;color:var(--accent)}.authorbox__meta{margin:0;font-size:15px;color:var(--body)}.authorbox__meta-row{display:flex;flex-wrap:wrap;gap:6px;padding:7px 0;border-bottom:1px solid var(--line)}.authorbox__meta-row:last-child{border-bottom:0}.authorbox__meta-label{font-weight:700;color:var(--ink);min-width:110px}.authorbox__meta-row a{color:var(--brand);font-weight:600}.authorbox__meta-row a:hover{color:var(--accent)}.authorbox__bio{font-size:15px;color:var(--body);line-height:1.65;margin:14px 0 0}.authorbox__actions{display:flex;flex-wrap:wrap;align-items:center;justify-content:space-between;gap:12px;margin-top:16px}.authorbox__link{font-family:var(--head);font-size:15px;font-weight:700;color:var(--brand)}.authorbox__link:hover{color:var(--accent)}.authorbox__recent{margin-top:18px;padding-top:16px;border-top:1px solid var(--line)}.authorbox__recent-head{font-family:var(--head);font-size:15px;font-weight:700;letter-spacing:.04em;text-transform:uppercase;color:var(--brand);margin-bottom:8px}.authorbox__recent-list{list-style:none;margin:0;padding:0;display:flex;flex-direction:column}.authorbox__recent-list li{display:flex;align-items:baseline;justify-content:space-between;gap:12px;padding:7px 0;border-bottom:1px solid var(--line)}.authorbox__recent-list li:last-child{border-bottom:0}.authorbox__recent-list a{font-size:15px;color:var(--body);line-height:1.4}.authorbox__recent-list a:hover{color:var(--accent)}.authorbox__recent-date{font-size:14px;color:var(--muted);white-space:nowrap;flex-shrink:0}.joingroups{margin:20px 0;padding:20px;border:1px solid var(--line);border-radius:12px;background:var(--bg-soft)}.joingroups__heading{font-family:var(--head);font-size:15px;font-weight:700;color:var(--ink);line-height:1.4;margin:0 0 14px}.joingroups__list{list-style:none;margin:0;padding:0;display:flex;flex-wrap:wrap;gap:10px}.joingroups__link{display:inline-flex;align-items:center;gap:7px;font-family:var(--head);font-size:13px;font-weight:700;color:var(--brand);background:#fff;border:1px solid var(--line);border-radius:20px;padding:9px 16px;transition:.15s}.joingroups__link:hover{color:#fff;background:var(--brand);border-color:var(--brand)}.joingroups__link .fa-whatsapp{color:#25d366}.joingroups__link .fa-telegram{color:#26a5e4}.joingroups__link:hover .fa-whatsapp,.joingroups__link:hover .fa-telegram{color:#fff}.livefeed{margin:20px 0 26px;border:1px solid var(--line);border-radius:12px;overflow:hidden;background:var(--bg-soft)}.livefeed__head{display:flex;align-items:center;gap:10px;padding:14px 18px;background:var(--brand);color:#fff}.livefeed__title{font-family:var(--head);font-weight:700;font-size:14px;letter-spacing:.02em}.livefeed__badge{display:inline-flex;align-items:center;gap:6px;font-family:var(--head);font-size:11px;font-weight:700;letter-spacing:.06em;text-transform:uppercase;padding:3px 10px;border-radius:20px}.livefeed__badge--live{background:var(--accent);color:#fff}.livefeed__badge--ended{background:rgba(255,255,255,.15);color:#fff}.livefeed__dot{width:7px;height:7px;border-radius:50%;background:#fff;animation:livefeed-pulse 1.4s ease-in-out infinite}@keyframes livefeed-pulse{0%,100%{opacity:1}50%{opacity:.35}}.livefeed__list{max-height:520px;overflow-y:auto}.livefeed__item{display:flex;gap:14px;padding:16px 18px;border-bottom:1px solid var(--line)}.livefeed__item:last-child{border-bottom:0}.livefeed__time{flex-shrink:0;width:72px;font-family:var(--head);font-size:12.5px;font-weight:700;color:var(--accent)}.livefeed__headline{font-family:var(--head);font-size:14.5px;font-weight:700;color:var(--brand);margin:0 0 4px}.livefeed__image{width:100%;max-width:420px;border-radius:8px;margin:0 0 10px}.livefeed__text{font-size:14px;color:var(--body);line-height:1.6}.livefeed__text p{margin:0 0 8px}.livefeed__text p:last-child{margin-bottom:0}@media(max-width:680px){.livefeed__item{flex-direction:column;gap:4px}.livefeed__time{width:auto}}.related{margin-top:34px}.pagination{margin-top:32px}.pagination .nav-links{display:flex;flex-wrap:wrap;gap:7px;justify-content:center}.pagination .page-numbers{display:flex;align-items:center;justify-content:center;min-width:42px;height:42px;padding:0 13px;border:1px solid var(--line);border-radius:7px;background:#fff;font-family:var(--head);font-size:14px;font-weight:700;color:var(--brand);transition:.15s}.pagination a.page-numbers:hover{background:var(--bg-soft);border-color:var(--brand)}.pagination .page-numbers.current{background:var(--accent);border-color:var(--accent);color:#fff}.pagination .page-numbers.dots{border-color:transparent;background:none}.pagination--pagenavi{margin-top:32px}.wp-pagenavi{display:flex;flex-wrap:wrap;gap:7px;justify-content:center;align-items:center;clear:both}.wp-pagenavi a,.wp-pagenavi span{display:flex;align-items:center;justify-content:center;min-width:42px;height:42px;padding:0 13px;border:1px solid var(--line);border-radius:7px;background:#fff;font-family:var(--head);font-size:14px;font-weight:700;color:var(--brand);text-decoration:none;transition:.15s}.wp-pagenavi a:hover{background:var(--bg-soft);border-color:var(--brand)}.wp-pagenavi span.current{background:var(--accent);border-color:var(--accent);color:#fff}.wp-pagenavi span.pages{border-color:transparent;background:none;color:var(--muted);font-weight:600}.wp-pagenavi span.extend{border-color:transparent;background:none}.wp-pagenavi .first,.wp-pagenavi .last,.wp-pagenavi .nextpostslink,.wp-pagenavi .previouspostslink{font-weight:700}.notice-block{text-align:center;padding:48px 30px;background:var(--bg-soft);border:1px solid var(--line);border-radius:var(--radius)}.notice-block h2{font-family:var(--head);font-size:24px;font-weight:700;color:var(--brand)}.notice-block p{font-size:14px;color:var(--muted);margin:9px auto 18px;max-width:440px}.notice-block .search{margin:0 auto}.comments{margin-top:34px}.commentlist{list-style:none;margin:0 0 24px;padding:0}.commentlist ol.children{list-style:none;margin:0;padding-left:38px}.commentlist ol.children{border-left:2px solid var(--line);margin-left:8px;padding-left:22px}.comments .comment-body{padding:16px 0;border-bottom:1px solid var(--line-soft)}.comments .comment-author{display:flex;align-items:center;gap:10px;margin-bottom:6px}.comments .comment-author img{border-radius:50%;width:42px;height:42px;flex-shrink:0;object-fit:cover}.comments .comment-author .fn{font-family:var(--head);font-size:14px;font-weight:700;color:var(--brand);font-style:normal}.comments .comment-author .says{display:none}.comments .comment-meta{font-size:12px;color:var(--muted);margin-bottom:8px}.comments .comment-meta a{color:var(--muted)}.comments .comment-content{font-size:14px;color:var(--body);line-height:1.65;overflow-wrap:break-word;word-wrap:break-word}.comments .comment-content p{margin-bottom:.7em}.comments .comment-content a,.comments .comment-content a:visited{color:var(--link);text-decoration:underline;overflow-wrap:break-word}.comments .comment-content a:hover{color:var(--link-dark)}.comments .comment-awaiting-moderation{display:inline-block;font-size:12px;font-style:italic;color:#b8860b;background:var(--gold-soft,#f7ecd2);padding:3px 9px;border-radius:5px;margin:4px 0}.comments .reply{margin-top:8px}.comments .reply a{display:inline-flex;align-items:center;gap:5px;font-family:var(--head);font-size:11px;font-weight:700;color:var(--accent);text-transform:uppercase;letter-spacing:.04em;padding:5px 11px;border:1px solid var(--line);border-radius:99px;background:#fff;transition:.15s}.comments .reply a:hover{background:var(--accent);border-color:var(--accent);color:#fff}.comments .comment-respond,.comments .commentform{margin-top:24px;padding:22px;background:var(--bg-soft);border:1px solid var(--line);border-radius:10px}#respond .section-head__title span{border-radius:var(--radius) var(--radius) 0 0}.comments .comment-form p{margin-bottom:13px}.comments .comment-form label{display:block;font-family:var(--head);font-size:13px;font-weight:700;color:var(--brand);margin-bottom:5px}.comments .comment-form input[type=text],.comments .comment-form input[type=email],.comments .comment-form input[type=url],.comments .comment-form textarea{width:100%;border:1.5px solid var(--line);border-radius:7px;padding:11px 13px;font-family:var(--text);font-size:14px;color:var(--ink);background:#fff;outline:0;transition:.15s}.comments .comment-form input:focus,.comments .comment-form textarea:focus{border-color:var(--brand);box-shadow:0 0 0 3px rgba(14,58,102,.07)}.comments .comment-form textarea{min-height:120px;resize:vertical}.comments .form-submit input[type=submit],.comments .submit{font-family:var(--head);font-weight:700;font-size:14px;background:var(--accent);color:#fff;border:0;border-radius:7px;padding:12px 24px;cursor:pointer;transition:.15s}.comments .form-submit input[type=submit]:hover,.comments .submit:hover{background:var(--accent-dark)}.comments .comment-form-cookies-consent label,.comments .comment-notes{font-weight:400;font-family:var(--text);font-size:12px;color:var(--muted)}.comments .comment-form-cookies-consent{display:flex;align-items:flex-start;gap:8px}.comments .comment-form-cookies-consent input{width:auto;margin-top:2px;flex-shrink:0}.comments .comment-form-cookies-consent label{margin-bottom:0;line-height:1.5}.comments__closed{font-size:13px;color:var(--muted);font-style:italic;margin-top:14px}.comments .bypostauthor>.comment-body{background:var(--gold-soft,#f3e8d0);border-radius:8px;padding-left:14px;padding-right:14px}.aside .widget ul{list-style:none;margin:0;padding:0}.aside .widget li{padding:9px 0;border-bottom:1px solid var(--line-soft);font-size:14px}.aside .widget li:last-child{border-bottom:0}.aside .widget li a{font-family:var(--head);font-weight:600;color:var(--ink);transition:.15s}.aside .widget li a:hover{color:var(--accent)}.aside .widget select{width:100%;padding:9px;border:1px solid var(--line);border-radius:6px}.article--page .article__title{font-size:24px}.caselaw{border:1px solid var(--line);border-left:4px solid var(--brand);border-radius:var(--radius);background:var(--bg-soft);padding:20px 22px;margin:0 0 22px}.caselaw__heading{font-family:var(--head);font-size:17px;font-weight:700;color:var(--brand);margin:0 0 14px;letter-spacing:-.01em}.caselaw__grid{margin:0;display:flex;flex-direction:column;gap:0}.caselaw__row{display:grid;grid-template-columns:200px 1fr;gap:14px;padding:9px 0;border-bottom:1px solid var(--line-soft)}.caselaw__row:last-of-type{border-bottom:0}.caselaw__row dt{font-family:var(--head);font-size:13px;font-weight:700;color:var(--muted);margin:0}.caselaw__row dd{margin:0;font-size:14px;color:var(--ink);overflow-wrap:break-word}.caselaw__row dd a:not(.btn){color:var(--accent);text-decoration:underline}.caselaw__row dd a.btn{color:#fff;text-decoration:none}.caselaw__download{margin-top:16px}.caselaw__hint{font-size:13px;color:var(--muted);margin:8px 0 0}.caselaw__hint a{color:var(--accent);font-weight:600}.dl-btn{display:inline-flex;align-items:center;gap:8px;font-family:var(--head);font-size:14px;font-weight:700;padding:11px 20px;border-radius:8px;background:var(--accent);color:#fff;text-decoration:none;transition:.16s;border:0}.dl-btn:hover{background:var(--accent-dark);color:#fff;transform:translateY(-1px)}.dl-btn--locked{background:var(--brand)}.dl-btn--locked:hover{background:var(--brand-dark,#0a2b4d)}.dl-file{text-align:center;margin:22px 0}.dl-locked{background:#fff4f2;border:1px solid #f3c4ba;border-radius:var(--radius);padding:14px 18px;font-size:14px;color:var(--ink);margin:18px 0}.dl-locked strong{color:var(--accent-dark,#b3271a)}.dl-locked a{color:var(--accent);font-weight:700}.article__pdf{display:inline-flex;align-items:center}.article__pdf a{color:var(--muted)}@media (max-width:680px){.article__title{font-size:24px}.article__body{font-size:15.5px}.article__body h1{font-size:23px}.article__body h2{font-size:21px}.article__body h3{font-size:18px}.article__body h4{font-size:15.5px}.article__body blockquote{font-size:16px;padding:13px 16px}.caselaw{padding:16px 16px}.caselaw__row{grid-template-columns:1fr;gap:2px;padding:8px 0}.dl-btn{width:100%;justify-content:center}.wp-pagenavi a,.wp-pagenavi span,.pagination .page-numbers{min-width:38px;height:38px;padding:0 9px;font-size:13px}.article__body .alignleft,figure.alignleft,.article__body .alignright,figure.alignright{float:none;max-width:100%;margin:1.2em 0}.archive-hero{padding:22px 20px}.archive-hero__title{font-size:24px}.author-hero{flex-direction:column;align-items:center;text-align:center;padding:24px 20px}.author-hero__stats{justify-content:center}.author-hero__bio{text-align:center}.article__byline{flex-wrap:wrap}.sharebar{width:100%;margin-top:4px}.authorbox__top{flex-direction:column}.authorbox__actions{justify-content:flex-start}.authorbox__recent-list li{flex-direction:column;align-items:flex-start;gap:1px}.commentlist ol.children{padding-left:14px;margin-left:4px}.commentlist ol.children ol.children{padding-left:10px;margin-left:2px}.comments .comment-respond,.comments .commentform{padding:16px}}#tg-livebar{position:fixed;bottom:18px;right:18px;z-index:9999;background:#0e3a66;color:#fff;font-family:var(--head);font-size:12px;font-weight:600;padding:11px 16px;border-radius:30px;box-shadow:0 8px 24px rgba(8,18,30,.25);display:flex;align-items:center;gap:9px;transition:transform .3s ease,opacity .3s ease}#tg-livebar.is-gone{transform:translateY(70px);opacity:0;pointer-events:none}#tg-livebar[data-state="loading"]{background:#0e3a66}#tg-livebar[data-state="ok"]{background:#0d7a4e}#tg-livebar[data-state="warn"]{background:#b8860b}#tg-livebar[data-state="error"]{background:#c0392b}.tg-livebar__dot{width:8px;height:8px;border-radius:50%;background:#fff;animation:tgPulse 1.2s ease-in-out infinite}#tg-livebar[data-state="ok"] .tg-livebar__dot,#tg-livebar[data-state="warn"] .tg-livebar__dot,#tg-livebar[data-state="error"] .tg-livebar__dot{animation:none}@keyframes tgPulse{0%,100%{opacity:.4}50%{opacity:1}}@media (max-width:680px){#tg-livebar{bottom:12px;right:12px;left:12px;font-size:11px;justify-content:center}}.err404{display:grid;grid-template-columns:1.2fr 1fr;gap:38px;background:var(--bg-soft);border:1px solid var(--line);border-radius:14px;padding:42px 46px;align-items:center;margin-top:18px}.err404__main{min-width:0}.err404__code{font-family:var(--head);font-size:96px;font-weight:700;line-height:.9;color:var(--brand);letter-spacing:-.04em;display:inline-block;position:relative}.err404__code::after{content:"";display:block;width:62px;height:4px;background:var(--accent);margin:14px 0 0;border-radius:2px}.err404__title{font-family:var(--head);font-size:26px;font-weight:700;color:var(--ink);margin:20px 0 10px;line-height:1.25}.err404__text{font-size:14.5px;color:var(--body);line-height:1.65;margin:0 0 22px;max-width:520px}.err404__search{margin:0 0 22px;max-width:480px}.err404__search .search{width:100%}.err404__actions{display:flex;gap:10px;flex-wrap:wrap}.err404__btn{display:inline-flex;align-items:center;gap:7px;font-family:var(--head);font-size:13px;font-weight:700;padding:11px 18px;border-radius:8px;background:#fff;border:1px solid var(--line);color:var(--ink);text-decoration:none;transition:.16s}.err404__btn i{font-size:12px}.err404__btn:hover{background:var(--bg-soft);border-color:var(--brand);color:var(--brand)}.err404__btn--primary{background:var(--brand);border-color:var(--brand);color:#fff}.err404__btn--primary:hover{background:var(--accent);border-color:var(--accent);color:#fff}.err404__side{min-width:0}.err404__sidetitle{font-family:var(--head);font-size:11px;font-weight:700;letter-spacing:.1em;text-transform:uppercase;color:var(--muted);margin:0 0 14px}.err404__cats{display:grid;grid-template-columns:1fr 1fr;gap:9px}.err404cat{display:flex;flex-direction:column;gap:3px;padding:14px 14px;background:#fff;border:1px solid var(--line);border-radius:9px;text-decoration:none;transition:.18s;border-left:3px solid var(--cat,var(--brand))}.err404cat[data-cat="it"]{--cat:var(--c-it)}.err404cat[data-cat="gst"]{--cat:var(--c-gst)}.err404cat[data-cat="law"]{--cat:var(--c-law)}.err404cat[data-cat="sebi"]{--cat:var(--c-sebi)}.err404cat[data-cat="rbi"]{--cat:var(--c-rbi)}.err404cat[data-cat="jud"]{--cat:var(--c-jud)}.err404cat[data-cat="budget"]{--cat:var(--c-budget)}.err404cat:hover{transform:translateY(-1px);border-color:var(--cat,var(--brand));box-shadow:0 4px 10px rgba(14,58,102,.08)}.err404cat__name{font-family:var(--head);font-size:14px;font-weight:700;color:var(--ink)}.err404cat:hover .err404cat__name{color:var(--brand)}.err404cat__count{font-size:11px;color:var(--muted);font-weight:500}@media (max-width:880px){.err404{grid-template-columns:1fr;padding:30px 24px;gap:24px}.err404__code{font-size:72px}.err404__cats{grid-template-columns:1fr 1fr}}.searchhero{background:var(--brand);background:linear-gradient(135deg,var(--brand) 0%,#1a4d80 100%);color:#fff;border-radius:14px;padding:38px 42px;margin-top:18px;margin-bottom:30px}.searchhero__inner{max-width:100%}.searchhero__eyebrow{display:inline-flex;align-items:center;gap:8px;font-family:var(--head);font-size:11px;font-weight:700;letter-spacing:.13em;text-transform:uppercase;color:rgba(255,255,255,.85)}.searchhero__eyebrow i{font-size:13px;color:var(--accent)}.searchhero__title{font-family:var(--head);font-size:30px;font-weight:700;color:#fff;line-height:1.2;margin:10px 0 0;letter-spacing:-.02em}.searchhero__q{color:var(--accent);font-style:italic}.searchhero__desc{font-size:14.5px;color:rgba(255,255,255,.82);margin:9px 0 0;line-height:1.55;max-width:680px}.searchhero__count{display:inline-block;margin-top:14px;font-family:var(--head);font-size:11.5px;font-weight:700;letter-spacing:.06em;text-transform:uppercase;color:rgba(255,255,255,.78);padding:4px 10px;background:rgba(255,255,255,.1);border-radius:99px}.searchhero__form{margin-top:18px;max-width:100%}.searchhero__form .search{width:100%}.searchhero__form .search input{background:#fff;border-color:transparent}.searchhero__suggest{margin-top:18px;display:flex;flex-wrap:wrap;gap:7px;align-items:center}.searchhero__suggest-label{font-family:var(--head);font-size:11px;font-weight:700;letter-spacing:.06em;text-transform:uppercase;color:rgba(255,255,255,.7);margin-right:5px}.searchhero__suggest a{font-family:var(--head);font-size:12px;font-weight:600;padding:6px 11px;border-radius:99px;background:rgba(255,255,255,.12);color:#fff;border:1px solid rgba(255,255,255,.18);text-decoration:none;transition:.15s}.searchhero__suggest a:hover{background:var(--accent);border-color:var(--accent)}.noresults{margin-top:30px;padding:42px 38px;background:var(--bg-soft);border:1px solid var(--line);border-radius:12px}.noresults__icon{width:64px;height:64px;border-radius:50%;display:flex;align-items:center;justify-content:center;background:#fff;border:1px solid var(--line);color:var(--muted);font-size:22px}.noresults__title{font-family:var(--head);font-size:22px;font-weight:700;color:var(--ink);margin:18px 0 8px;letter-spacing:-.01em}.noresults__text{font-size:14.5px;color:var(--body);line-height:1.6;margin:0 0 20px;max-width:560px}.noresults__suggest{display:flex;flex-wrap:wrap;gap:8px}.noresults__suggest a{font-family:var(--head);font-size:12.5px;font-weight:600;padding:7px 13px;border-radius:99px;background:#fff;border:1px solid var(--line);color:var(--brand);text-decoration:none;transition:.15s}.noresults__suggest a:hover{background:var(--brand);color:#fff;border-color:var(--brand)}@media (max-width:880px){.searchhero{padding:28px 22px}.searchhero__title{font-size:22px}.noresults{padding:28px 22px}}.taxguru-toc{background:#f7f9fc;border:1px solid #e3e8ef;border-left:4px solid var(--tg-red,#c0392b);border-radius:8px;padding:14px 18px;margin:0 0 24px;font-size:15px}.taxguru-toc__toggle{display:flex;align-items:center;gap:8px;width:100%;background:none;border:none;cursor:pointer;font-weight:700;font-size:16px;color:var(--tg-navy,#1b2a4a);padding:0;text-align:left}.taxguru-toc__arrow{transition:transform .2s ease;font-size:12px}.taxguru-toc[data-collapsed="true"] .taxguru-toc__arrow{transform:rotate(90deg)}.taxguru-toc[data-collapsed="true"] .taxguru-toc__list{display:none}.taxguru-toc__list{margin:12px 0 0;padding:0 0 0 20px;counter-reset:toc;list-style:none}.taxguru-toc__item{margin:6px 0;line-height:1.4}.taxguru-toc__item--h3{padding-left:18px;font-size:14px}.taxguru-toc__item a{color:#33475b;text-decoration:none}.taxguru-toc__item a:hover{color:var(--tg-red,#c0392b);text-decoration:underline}.cat-banner{margin:0 0 22px;border-radius:10px;overflow:hidden}.cat-banner img{width:100%;height:auto;display:block}.cat-text-bottom{margin:28px 0 0;padding:22px;background:#f7f9fc;border:1px solid #e3e8ef;border-radius:8px;font-size:15px;line-height:1.7;color:#33475b}.cat-text-bottom h2,.cat-text-bottom h3{color:var(--tg-navy,#1b2a4a);margin-top:18px}.cat-text-bottom p{margin:0 0 12px}.pmpro_content_message,.pmpro_account,#pmpro_levels_table,.pmpro_checkout{max-width:760px;margin:24px auto;font-size:15px;line-height:1.6}.pmpro_content_message{background:#f7f9fc;border:1px solid #e3e8ef;border-left:4px solid var(--tg-red,#c0392b);border-radius:8px;padding:22px 24px;text-align:center}.pmpro_content_message a{display:inline-block;margin-top:8px;padding:10px 22px;background:var(--tg-red,#c0392b);color:#fff;border-radius:6px;text-decoration:none;font-weight:700}.pmpro_content_message a:hover{background:#a5301f}#pmpro_levels_table{width:100%;border-collapse:collapse}#pmpro_levels_table th,#pmpro_levels_table td{border:1px solid #e3e8ef;padding:12px 14px;text-align:left}#pmpro_levels_table th{background:var(--tg-navy,#1b2a4a);color:#fff}.pmpro_btn,input.pmpro_btn-submit-checkout,.pmpro_checkout input[type="submit"]{background:var(--tg-red,#c0392b);color:#fff;border:none;padding:12px 24px;border-radius:6px;font-weight:700;cursor:pointer;font-size:15px}.pmpro_btn:hover{background:#a5301f}.pmpro_account .pmpro_box,.pmpro_account-membership,.pmpro_account-profile{background:#fff;border:1px solid #e3e8ef;border-radius:8px;padding:18px 20px;margin:0 0 18px}.pmpro_account h2,.pmpro_account h3{color:var(--tg-navy,#1b2a4a)}.pmpro_login_wrap,.pmpro_lost_password_wrap{max-width:420px;margin:24px auto;background:#fff;border:1px solid #e3e8ef;border-radius:8px;padding:24px}.pmpro_login_wrap input[type="text"],.pmpro_login_wrap input[type="password"]{width:100%;padding:11px 12px;border:1px solid #cbd5e1;border-radius:6px;margin:6px 0 14px;font-size:16px}.wpcf7{max-width:640px;margin:20px 0}.wpcf7 label{display:block;font-weight:600;color:var(--tg-navy,#1b2a4a);margin:14px 0 6px}.wpcf7 input[type="text"],.wpcf7 input[type="email"],.wpcf7 input[type="tel"],.wpcf7 input[type="url"],.wpcf7 textarea,.wpcf7 select{width:100%;padding:11px 12px;border:1px solid #cbd5e1;border-radius:6px;font-size:16px;font-family:inherit}.wpcf7 textarea{min-height:140px;resize:vertical}.wpcf7 input[type="submit"]{margin-top:16px;background:var(--tg-red,#c0392b);color:#fff;border:none;padding:12px 28px;border-radius:6px;font-weight:700;cursor:pointer;font-size:15px}.wpcf7 input[type="submit"]:hover{background:#a5301f}.wpcf7-not-valid-tip{color:#c0392b;font-size:13px}.wpcf7-response-output{margin:16px 0 0!important;padding:12px 16px;border-radius:6px;font-size:14px}.wpcf7 form.invalid .wpcf7-response-output{background:#fdecea;border:1px solid #f5c6cb;color:#a5301f}.wpcf7 form.sent .wpcf7-response-output{background:#e8f5e9;border:1px solid #c3e6cb;color:#256029}.tg-editor-tools{margin:24px 0;padding:20px;border:1px dashed #c0392b;border-radius:8px;background:#fff8f7}.tg-editor-tools__title{margin:0 0 14px;color:#c0392b;font-size:16px;font-weight:700}.tg-editor-tools__form{margin:0 0 14px}.tg-editor-tools__form label{display:block;font-weight:600;margin:0 0 6px;font-size:14px}.tg-editor-tools__row{display:flex;gap:8px;flex-wrap:wrap}.tg-editor-tools__row input,.tg-editor-tools__row select{flex:1;min-width:200px;padding:9px 11px;border:1px solid #cbd5e1;border-radius:6px;font-size:15px}.tg-editor-notice{margin:0 0 14px;padding:10px 14px;background:#e8f5e9;border:1px solid #c3e6cb;border-radius:6px;color:#256029;font-size:14px}.tg-btn{padding:9px 20px;border:none;border-radius:6px;font-weight:700;cursor:pointer;font-size:14px;color:#fff}.tg-btn--red{background:#c0392b}.tg-btn--red:hover{background:#a5301f}.tg-btn--navy{background:#1b2a4a}.tg-btn--navy:hover{background:#0f1c33}.tg-filter-form{display:flex;gap:10px;flex-wrap:wrap;margin:0 0 24px;padding:18px;background:#f7f9fc;border:1px solid #e3e8ef;border-radius:8px}.tg-filter-form select{padding:10px 12px;border:1px solid #cbd5e1;border-radius:6px;font-size:15px;flex:1;min-width:150px;background:#fff}.tg-filter-results .article-list__item{padding:14px 0;border-bottom:1px solid #eef2f7}.tg-filter-results .article-list__title{font-weight:600;font-size:17px;color:#1b2a4a;text-decoration:none}.tg-filter-results .article-list__title:hover{color:#c0392b}.tg-filter-results .article-list__meta{font-size:13px;color:#64748b;margin-top:4px}.tg-filter-results .article-list__meta a{color:#64748b}.tg-filter-pagination{margin:24px 0;display:flex;gap:6px;flex-wrap:wrap}.tg-filter-pagination .page-numbers{padding:8px 13px;border:1px solid #e3e8ef;border-radius:6px;text-decoration:none;color:#33475b}.tg-filter-pagination .page-numbers.current{background:#c0392b;color:#fff;border-color:#c0392b}.tg-filter-empty{padding:30px;text-align:center;color:#64748b}.tg-ad{margin:24px 0;position:relative}.footer__col--app .footer__apps{display:flex;flex-direction:row;flex-wrap:wrap;gap:10px;margin-top:4px}.footer__store{display:inline-block;line-height:0}.footer__store img{height:36px;width:auto;display:block;border-radius:6px;transition:opacity .2s}.footer__store:hover img{opacity:.85}.authorbox__socials{display:flex;gap:8px}.authorbox__social{display:inline-flex;align-items:center;justify-content:center;width:32px;height:32px;border-radius:50%;background:#f1f5f9;color:#475569;text-decoration:none;font-size:14px;transition:transform .15s,filter .15s,background .2s,color .2s}.authorbox__social:hover{transform:translateY(-2px);filter:brightness(1.08)}.authorbox__social.as-fb{background:#1877f2;color:#fff}.authorbox__social.as-tw{background:#000;color:#fff}.authorbox__social.as-li{background:#0a66c2;color:#fff}.authorbox__social.as-gp{background:#ea4335;color:#fff}.searchbig{display:flex;align-items:center;gap:10px;background:#fff;border-radius:12px;padding:6px 6px 6px 16px;box-shadow:0 8px 30px rgba(0,0,0,.18)}.searchbig svg{flex-shrink:0;color:#94a3b8}.searchbig input{flex:1;border:0;outline:0;background:none;font-size:16px;color:#1b2a4a;padding:10px 0;font-family:inherit}.searchbig input::placeholder{color:#94a3b8}.searchbig button{flex-shrink:0;border:0;cursor:pointer;background:var(--accent,#c0392b);color:#fff;font-family:var(--head,inherit);font-size:14px;font-weight:700;padding:11px 26px;border-radius:9px;transition:background .2s}.searchbig button:hover{background:#a5301f}@media (max-width:560px){.searchbig{padding:5px 5px 5px 12px}.searchbig button{padding:10px 16px;font-size:13px}.searchbig input{font-size:15px}}.footer__credit{display:inline-block;margin-left:6px;opacity:.7}.footer__credit a{color:inherit;text-decoration:underline;text-underline-offset:2px}.footer__credit a:hover{opacity:1}.article__byrow .article__pdf{display:inline-flex;align-items:center}.article__byrow .article__pdf a,.article__byrow .article__pdf img{vertical-align:middle}.article__editlink{display:inline-flex;align-items:center;gap:5px;background:#1b2a4a;color:#fff !important;font-size:11.5px;font-weight:700;padding:3px 10px;border-radius:4px;text-decoration:none;margin-left:4px}.article__editlink:hover{background:#0f1c33}.article__editlink i{font-size:10px}.article__byprefix{color:var(--muted);font-size:12.5px}.ranklist .tg-ad--hero_mrec{margin:18px auto 0;width:300px;height:250px;max-width:100%;min-height:250px}.authorbox__social.as-ig{background:#e1306c;color:#fff}.authorbox__avatar .author-photo,.author-hero__avatar .author-photo{width:100%;height:auto;border-radius:0;display:block}.author-hero__facts{display:flex;flex-direction:column;margin:10px 0 4px;font-size:14px;color:rgba(255,255,255,.92)}.author-hero__facts span{padding:7px 0;border-bottom:1px solid rgba(255,255,255,.12)}.author-hero__facts span:last-child{border-bottom:0}.author-hero__facts strong{font-weight:700;color:#fff;min-width:150px;display:inline-block}.author-about{display:grid;grid-template-columns:repeat(auto-fit,minmax(220px,1fr));gap:16px;margin:0 0 28px}.author-about__item{background:var(--bg-soft);border:1px solid var(--line);border-radius:10px;padding:16px 18px}.author-about__item h4{font-family:var(--head);font-size:13px;font-weight:700;letter-spacing:.04em;text-transform:uppercase;color:var(--brand);margin:0 0 7px}.author-about__item p{font-size:14px;line-height:1.55;color:var(--body);margin:0}.expert__avatar .author-photo,.expert__avatar img{width:100%;height:100%;object-fit:cover;border-radius:0;display:block}.reltag__grid{display:grid;grid-template-columns:repeat(3,1fr);gap:20px}.reltag{border:1px solid var(--line);border-radius:10px;overflow:hidden;background:#fff;display:flex;flex-direction:column}.reltag__head{background:var(--brand);color:#fff;font-family:var(--head);font-size:13px;font-weight:700;letter-spacing:.03em;text-transform:uppercase;padding:11px 16px}.reltag__list{padding:6px 16px 10px}.reltag__item{display:block;padding:12px 0;border-bottom:1px solid var(--line);text-decoration:none}.reltag__item:last-child{border-bottom:0}.reltag__title{display:block;font-family:var(--head);font-size:14px;line-height:1.34;font-weight:700;color:var(--ink);transition:.15s}.reltag__item:hover .reltag__title{color:var(--accent)}.reltag__date{display:block;font-size:11.5px;color:var(--muted);margin-top:5px}.caselaw__locked{display:inline-flex;align-items:center;gap:6px;color:var(--accent);font-weight:600;font-size:13px;font-style:italic;text-decoration:none}.caselaw__locked i{font-size:11px}.caselaw__locked:hover{text-decoration:underline}.tgfilter{background:#eef4fb;border:1px solid #d6e3f2;border-radius:10px;padding:18px;margin:18px 0 22px}.tgfilter__row{display:flex;flex-wrap:wrap;gap:12px}.tgfilter__select{flex:1 1 200px;min-width:160px;padding:10px 12px;border:1px solid var(--line);border-radius:8px;background:#fff;font-size:14px;color:var(--ink);font-family:var(--body)}.tgfilter__actions{display:flex;gap:10px;margin-top:14px}.tgfilter__notice{background:#eef7ee;border:1px solid #cfe8cf;color:#236023;padding:12px 16px;border-radius:8px;margin:0 0 18px;font-size:14px}.tgfilter__notice--warn{background:#fdecec;border-color:#f5c9c9;color:#a12c2c}.tgfilter__notice--info{background:#eef3fb;border-color:#cfddf2;color:#2a4a78}.tgfilter__hint{font-size:12.5px;color:var(--accent);margin:0 0 14px}.tgfilter__results{display:flex;flex-direction:column;gap:22px}.tgresult{border-bottom:1px solid var(--line);padding-bottom:20px}.tgresult:last-child{border-bottom:0}.tgresult__title{font-family:var(--head);font-size:20px;line-height:1.3;font-weight:700;margin:0 0 8px}.tgresult__title a{color:var(--brand);text-decoration:none}.tgresult__title a:hover{color:var(--accent)}.tgresult__meta{display:flex;flex-wrap:wrap;gap:14px;font-size:12.5px;color:var(--muted);margin-bottom:10px}.tgresult__meta a{color:var(--muted);text-decoration:none}.tgresult__meta a:hover{color:var(--accent)}.tgresult__excerpt{font-size:15px;line-height:1.6;color:var(--ink-soft,#333);margin-bottom:10px}.tgresult__under{font-size:13px;color:var(--muted)}.tgresult__under a{color:var(--brand);text-decoration:none}.tgresult__under a:hover{color:var(--accent)}.caselaw--compact{margin-top:6px}.tgtable-wrap{overflow-x:auto;border:1px solid var(--line);border-radius:10px}.tgtable{width:100%;border-collapse:collapse;font-size:14px}.tgtable thead th{background:var(--brand);color:#fff;text-align:left;padding:11px 14px;font-family:var(--head);font-size:13px;font-weight:700}.tgtable tbody td{padding:11px 14px;border-bottom:1px solid var(--line-soft)}.tgtable tbody tr:nth-child(even){background:#fafbfc}.tgtable tbody a{color:var(--brand);text-decoration:none;font-weight:600}.tgtable tbody a:hover{color:var(--accent)}.tgpagination{display:flex;flex-wrap:wrap;gap:6px;margin-top:24px}.tgpagination .page-numbers{display:inline-flex;align-items:center;justify-content:center;min-width:38px;height:38px;padding:0 10px;border:1px solid var(--line);border-radius:8px;color:var(--ink);text-decoration:none;font-size:14px;font-weight:600}.tgpagination .page-numbers.current{background:var(--brand);color:#fff;border-color:var(--brand)}.tgpagination .page-numbers:hover:not(.current){border-color:var(--accent);color:var(--accent)}@media (max-width:600px){.tgfilter__select{flex:1 1 100%}.tgtable thead{display:none}.tgtable tbody td{display:block;padding-left:42%;position:relative;border:none;border-bottom:1px solid var(--line-soft)}.tgtable tbody td::before{content:attr(data-title);position:absolute;left:14px;top:11px;font-weight:700;color:var(--muted)}.tgtable tbody tr{border-bottom:2px solid var(--line);display:block;margin-bottom:6px}}.searchscope{display:flex;flex-wrap:wrap;align-items:center;justify-content:space-between;gap:12px;background:#eef4fb;border:1px solid #d6e3f2;border-radius:10px;padding:14px 18px;margin:0 0 32px;font-size:14px;color:var(--ink)}.searchscope i{color:var(--accent);margin-right:6px}.searchscope--all{background:#eef7ee;border-color:#cfe8cf;color:#236023}.searchscope--all i{color:#2f8a3f}.searchscope__all{display:inline-flex;align-items:center;gap:5px;font-weight:700;font-size:13px;color:#fff;background:var(--accent);text-decoration:none;white-space:nowrap;padding:8px 16px;border-radius:8px;transition:background .15s}.searchscope__all:hover{background:var(--accent-dark);text-decoration:none}.noresults__alltime{margin:14px 0 0;font-size:14px;color:var(--muted)}.noresults__alltime a{color:var(--accent);font-weight:700;text-decoration:none}.noresults__alltime a:hover{text-decoration:underline}@media (max-width:1280px){.nav__utility{display:none}}@media (max-width:1180px){.layout{grid-template-columns:minmax(0,1fr) 280px;gap:26px}.grid--4{grid-template-columns:repeat(3,1fr)}.tb-right .tb-hide{display:none}.tb-search{display:none}.topbar .wrap{height:36px;gap:8px}.tb-account__toggle{padding:3px 8px;font-size:12px}.tb-social{gap:3px}.masthead .wrap{flex-wrap:wrap;gap:14px;padding:14px 16px}.brand img{height:42px}.masthead__spacer{display:none}.masthead__ad{display:none}.header-ad-row{display:none}.search{order:3;width:100%}form.search input{font-size:16px}.masthead .btn--accent{display:none}.hamburger{display:flex;margin-left:auto}.nav .wrap{padding:0}.nav__menu{overflow-x:auto;scrollbar-width:none;-webkit-overflow-scrolling:touch}.nav__menu::-webkit-scrollbar{display:none}.nav__menu>li>a{padding:0 9px;font-size:12px;letter-spacing:0;height:46px;white-space:nowrap}.nav__menu > li.menu-item-has-children > a{padding-right:15px}.nav__menu .sub-menu{display:none}.nav__menu > li > a::before{display:none}}@media (max-width:980px){.hero__grid,.hero__cols,.feature,.newsletter__grid{grid-template-columns:1fr}.hero__cols > .lead,.hero__cols > .hero__side{grid-column:1 / -1;min-width:0}.hero__grid > *{min-width:0}.hero__side{flex-direction:row;flex-wrap:wrap}.hero__side .mini{width:calc(50% - 7px);border-bottom:0}.ranklist{width:100%}.grid--4,.grid--3{grid-template-columns:repeat(2,1fr)}.reltag__grid{grid-template-columns:repeat(2,1fr)}.aside{margin-top:8px}.nav__utility{display:none}.tb-editions{display:none}.lead__title{font-size:24px}.feature__title{font-size:20px}.tb-follow{display:none}.tb-social a{width:22px;height:22px;font-size:10px}}@media (max-width:880px){.layout{grid-template-columns:1fr;grid-template-areas:"main" "aside";gap:30px}.layout > .aside{position:static;max-height:none;overflow:visible}}@media (max-width:680px){.wrap{padding:0 16px}.hero{padding:20px 0 24px}.hero__grid,.hero__cols{gap:18px}.hero__side{flex-direction:column}.hero__side .mini{width:100%;border-bottom:1px solid var(--line)}.mini .ph{width:96px;height:72px}.mini__title{font-size:15px}.lead__title{font-size:24px}.lead__excerpt{font-size:14px}.lead__kicker{font-size:11px}.grid--4,.grid--3,.grid--2{grid-template-columns:1fr}.reltag__grid{grid-template-columns:1fr}.minirow{grid-template-columns:1fr}.section{padding:16px 0}.section-head{flex-wrap:wrap;gap:10px}.section-head__title{font-size:18px}.section-head__title span{padding:8px 12px}.section-head__link{font-size:12px}.section-head__right{width:100%;justify-content:space-between;gap:8px}.section-head__types{overflow-x:auto;-webkit-overflow-scrolling:touch;scrollbar-width:none;max-width:100%}.section-head__types::-webkit-scrollbar{display:none}.section-head__type{font-size:10px;padding:3px 8px}.feature__title{font-size:20px}.feature__excerpt{font-size:13px}.catblock{margin-bottom:28px}.feature{gap:14px}.feature__media{aspect-ratio:16/9}.judband{padding:32px 0}.jcard{padding:18px}.jcard__title{font-size:16px}.jcard__hold{font-size:12px}.expert{padding:20px 16px}.expert__avatar{width:80px;height:80px}.expert__name{font-size:16px}.expert__stats{gap:14px;font-size:11px}.ranklist__item{padding:10px 0}.ranklist__num{font-size:24px}.adslot{max-width:100%;margin-left:auto;margin-right:auto}.nlform{flex-direction:column}.nlstats{grid-template-columns:1fr 1fr}.newsletter h2{font-size:24px}.footer__top{grid-template-columns:1fr 1fr;gap:26px}.footer__brand{grid-column:1 / -1}.footer__bottom{flex-direction:column;align-items:flex-start}.totop{right:16px;bottom:16px;width:42px;height:42px}}@media (max-width:400px){.wrap{padding:0 12px}.footer__top{grid-template-columns:1fr}.nlstats{grid-template-columns:1fr}.tb-date span{display:none}.brand img{height:36px}.hero{padding:16px 0 20px}.lead__title{font-size:20px}.feature__title{font-size:18px}.section{padding:12px 0}.section-head__title{font-size:16px}.mini{gap:10px}.mini .ph{width:88px;height:66px}.mini__title{font-size:14px}.expert__avatar{width:68px;height:68px}.expert__stats{flex-wrap:wrap;justify-content:center}}@media (prefers-reduced-motion:reduce){*,*::before,*::after{animation-duration:.001ms!important;animation-iteration-count:1!important;transition-duration:.001ms!important;scroll-behavior:auto!important}.reveal{opacity:1;transform:none}}@media print{.topbar,.nav,.topstories,.totop,.newsletter,.adslot,.search,.drawer,.overlay{display:none!important}body{font-size:12px}.card,.jcard{break-inside:avoid}}