試す 金 - 無料
Limiting carrying forward of losses a 'double-edged sword'
Financial Express Hyderabad
|February 03, 2025
THE PROPOSAL IN the Budget to amend the tenure for carrying forward of losses after a merger could be a double-edged sword, according to M&A (mergers & acquisitions) and tax experts.
While on one hand, it may curtail evergreening of tax benefits on account of carrying forward of losses, it could also deter well-run companies from investing in ailing ones and turning them around, they said.
The Budget proposed curtailing the tenure of carrying forward of losses of an acquired company by the acquiring one only for the residual period of eight years from the assessment year in which the first instance of loss was reported.
Currently, in case of merger or amalgamation of firms or business reorganisation, the accumulated loss of the predecessor entity is deemed to be the loss of successor entity for the previous year in which the amalgamation was brought into force and can be carried forward for eight years from the year of the merger. The amendment will come into effect from April 1, 2025.
このストーリーは、Financial Express Hyderabad の February 03, 2025 版からのものです。
Magzter GOLD を購読すると、厳選された何千ものプレミアム記事や、10,000 以上の雑誌や新聞にアクセスできます。
すでに購読者ですか? サインイン
Financial Express Hyderabad からのその他のストーリー
Financial Express Hyderabad
Career capital is new corporate currency
WHILE THE ERUDITUS GROUP recently made headlines for facilitating the entry of seven global universities into India - including the University of Bristol and UNSW - the company’s internal roadmap reveals a deeper shift.
2 mins
February 23, 2026
Financial Express Hyderabad
VCs play the waiting game, sit on $10 bn
EVEN AS VENTURE capital flows into startups pick up, more than $10 billion in committed capital is still sitting on the sidelines. The paradox underscores a shift in investor behaviour rather than a funding slowdown.
1 min
February 23, 2026
Financial Express Hyderabad
Jewar airport asked to clear telecom RoW
THE DEPARTMENT OF Telecommunications (DoT) has informed Yamuna International Airport Private Limited (YIAPL), operator of the upcoming Noida International Airport at Jewar, that it qualifies as a “public entity” under the Telecommunications Act, 2023, and must process Right of Way (RoW) applications from telecom service providers in accordance with the law.
1 min
February 23, 2026
Financial Express Hyderabad
Funding commitment of $5 bn likely by March '27'
KKR-backed independent power producer (IPP) Serentica Renewables & Resonia plans to double its capacity by FY27 and is looking to produce 50 billion units of clean energy annually by FY30.
2 mins
February 23, 2026
Financial Express Hyderabad
Proptech startups win over investors with scalable models
IF INVESTORS ARE paying attention to proptech startups, it’s because India’s digital rails and better execution talent has made it possible to build scalable, high-trust workflows in a category where trust and outcomes matter.
2 mins
February 23, 2026
Financial Express Hyderabad
Hero rides beyond 'Fill it, Shut it, Forget it'
SHIFTING FROM EFFICIENCY KING TO SAFETY PIONEER
1 mins
February 23, 2026
Financial Express Hyderabad
Why BITS Pilani withdrew from THE Rankings
THIS FOLLOWS SIMILAR MOVES BY SORBONNE, UTRECHT, ZURICH, AND SIX TOP IITS
2 mins
February 23, 2026
Financial Express Hyderabad
MAT revamp prompts firms to rejig tax planning
SHORT-TERM TAX OUTGO MAY RISE FOR MANY COMPANIES
2 mins
February 23, 2026
Financial Express Hyderabad
Easing cycle may continue as reforms lift growth'
MPC member Ram Singh tells Kshipra Petkar why India can sustain growth above 7.5% without triggering inflation. Citing structural reforms, rising productivity, and subdued price pressures, he argues that potential growth has increased, the output gap may still be negative, and the easing cycle is not yet over. Excerpts:
1 mins
February 23, 2026
Financial Express Hyderabad
Wikipedia’s evolving role in an AI world
WIKIPEDIA CO-FOUNDER JIMMY
1 mins
February 23, 2026
Listen
Translate
Change font size