The tribunal held that brought-forward losses and unabsorbed depreciation remain in the books until fully absorbed and must be allowed as reduction under Section 115JB. The ruling rejects the ...

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Hafnia Limited remains resilient despite macro headwinds, leveraging prudent fleet management and a robust balance sheet.

"It's the golden age of spreadsheet geekery," he added. Mr Male said that in the past few years, the competition has "gone nuts" and is "probably the most exciting way to get better at excel in ...