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This study aims to explain the Indian taxpayers’ harassment saga in the name of revenue collections by the taxmen.

The study gas adopted descriptive viewpoints supported by empirical evidence.

Pursuant to the recent amendments in the Act, a good number of Sections such as 132(1), 132(1 A) and 153 A have empowered the tax officials to conduct raids without explaining the reasons, call for papers for reopening assessments of cases of a decade old and has increased the quantum of penalty for the default period substantially.

The paper is an original one and free from plagiarism.

The study has endeavored to assay the nexus between the converged version of the International Financial Reporting Standards (IFRS) on the performance of the Indian-listed manufacturing firms.

The study has randomly accessed the data of the Bombay Stock Exchange (BSE) listed Indian manufacturing firms using the Prowess IQ database. It has covered 2014–2016 as pre-IFRS and 2017–2020 as the post-IFRS convergence period. Moreover, the study has followed a longitudinal research design with cross-sectional time-series data and has used the difference-in-difference (DiD) technique to assess the effect of the IFRS convergence on firm performance (FP).

The results have indicated that the adoption of the Indian Accounting Standards (Ind AS) has unlikely reported better FP. It has concurred policy implications as full adoption rather than convergence could reap the benefits of the IFRS.

It has contributed to the existing body of knowledge by assaying the effect of the IFRS convergence on FP in developing economies like India using the DiD methodology. The study is an original piece of research and is free from plagiarism.

In the era of Industry 4.0, knowledge component plays a vital role in manufacturing. For tacking the new complexities of the business, a concept of knowledge supply chain (KSC) is being proposed, which takes into account of knowledge component. Higher education institutes (HEIs) which are primary creator of knowledge are important foundations of such supply chain and act as the “knowledge supplier.” The purpose of this paper is to focus on why the HEIs are failed to become knowledge supplier in developing country like India.

This research paper adopts a resource-based theory to explore the concept and identify barriers which obstructs the progress of HEIs to become prominent knowledge supplier to industry. To tackle the research problem, an integrated hybrid approach of interpretive structural modeling–analytic hierarchy process is used. Expert elicitation was engaged to find out the prominence of each barrier and the interrelations among them.

Based on literature review, eight critical barriers were recognized. The findings put forward a four layer structural model. Based on this model, various remedial actions are also suggested to eliminate the barriers or lessen their negative effects on KSC.

This study finds its practical implication in higher education reforms as the identified barriers could enhance the decision-making quality regarding academia–industry interaction.

Using the results of the study, HEIs could improve their social sustainability as they have different stakeholders covering wider sections of society and one being industry.

Most of the existing studies talk about short-term interactions like technology transfer. This study takes into account the barriers which are acting as roadblocks in long-term knowledge supplying role of HEIs.