The Finance Bill 2025 rationalizes tax loss carry forward rules under M&A by limiting it to 8 years from the original computation year.
An analysis of reopening settled GST cases, examining its impact on legal certainty, taxpayer confidence, and compliance with the principle of legal finality.
Explore flaws in IND AS 116 lease accounting, its detour from accounting principles, and the dual recognition problem, with proposed solutions.
