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Insights

Developments in tax and regulation, what they mean in practice, and notes from the work itself. Written by the partners who do it.

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Everything else3 posts

  1. Tax2 min read

    Input tax credit dies quietly

    Credit is lost far more often to a reconciliation nobody ran than to anything deliberate. Section 16(4) sets a hard deadline, GSTR-2B sets the ceiling, and neither of them sends a warning.

  2. Finance2 min read

    What a lender reads in your projections

    A credit team is not reading your revenue line. They are reading three ratios and testing whether your assumptions survive contact with your own history.