Part DCA - Safe Harbour Rules for income referred to in clause (i) of sub-section (1) of section 9 chargeable to tax under the head (From Rule 10TI to Rule 10TIC)
Authorised representative appearance is extended to insolvency professionals and liquidators appointed for companies and LLPs. Appearance by an authorised representative is extended, for purposes of section 288(2)(viii), to any other person acting for a company or a limited liability partnership who has been appointed by the Adjudicating Authority to discharge the duties and functions of an interim resolution professional, resolution professional, or liquidator under the Insolvency and Bankruptcy Code, 2016. The rule also adopts the meaning of Adjudicating Authority from the Insolvency and Bankruptcy Code, 2016 by reference.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Authorised representative appearance is extended to insolvency professionals and liquidators appointed for companies and LLPs.
Appearance by an authorised representative is extended, for purposes of section 288(2)(viii), to any other person acting for a company or a limited liability partnership who has been appointed by the Adjudicating Authority to discharge the duties and functions of an interim resolution professional, resolution professional, or liquidator under the Insolvency and Bankruptcy Code, 2016. The rule also adopts the meaning of Adjudicating Authority from the Insolvency and Bankruptcy Code, 2016 by reference.
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