Search Results for author: Ch. Sobhan Babu

Found 3 papers, 0 papers with code

Enhancement to Training of Bidirectional GAN : An Approach to Demystify Tax Fraud

no code implementations16 Aug 2022 Priya Mehta, Sandeep Kumar, Ravi Kumar, Ch. Sobhan Babu

To validate the proposed approach, we train a BiGAN with the proposed training approach to detect taxpayers, who are manipulating their tax returns.

Outlier Detection

Representation Learning on Graphs to Identifying Circular Trading in Goods and Services Tax

no code implementations16 Aug 2022 Priya Mehta, Sanat Bhargava, M. Ravi Kumar, K. Sandeep Kumar, Ch. Sobhan Babu

Circular trading is a form of tax evasion in Goods and Services Tax where a group of fraudulent taxpayers (traders) aims to mask illegal transactions by superimposing several fictitious transactions (where no value is added to the goods or service) among themselves in a short period.

Graph Representation Learning

Cooperate or Compete: A New Perspective on Training of Generative Networks

no code implementations5 Jul 2022 Ch. Sobhan Babu, Ravindra Guravannavar, Arvind Hulgeri

GANs have two competing modules: the generator module is trained to generate new examples, and the discriminator module is trained to discriminate real examples from generated examples.

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