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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Key Definitions in Insolvency and Bankruptcy Code, 2016, and Income-tax Act, 1961, Clarify Taxation in Insolvency Cases.</h1> The Insolvency and Bankruptcy Code, 2016, and the Income-tax Act, 1961, include definitions critical for understanding the application of insolvency and bankruptcy proceedings in relation to taxation. Section 3(19) and Section 5(1) of the Insolvency and Bankruptcy Code provide specific definitions that are referenced within the Income-tax Act, 1961. These sections establish the legal framework and terminology necessary for the administration of insolvency and bankruptcy cases, ensuring clarity and consistency in how these laws interact with tax obligations.
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