Author: – Gaurav Bhatia & Ankit Saini, Baker Tilly ASA India LLP
As forensic accountants, we investigate several cases where numbers in financial statements appear sound on the surface, but closer inspection reveals a different story. One technique that consistently stands out for its deceptive elegance is round-tripping — a method used to inflate revenues and improve financial metrics without any underlying economic activity.
Published on – Taxmann
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