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Create limits.md

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+ # Limits – Key Rules
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+
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+ ## Standard Limits
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+ lim (x → 0) sin x / x = 1
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+ lim (x → 0) (1 − cos x) / x² = 1/2
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+
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+ ## Techniques
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+ - Factorization
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+ - Rationalization
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+ - Standard identities
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+
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+ ## Infinite Limits
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+ If f(x) → ∞ as x → a, limit diverges
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+
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+ ## Common Mistakes
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+ - Cancelling terms incorrectly
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+ - Ignoring domain restrictions