Transfer-pricing benchmarking confines adjustments to associated-enterprise transactions and integrates delayed receivables through TNMM working-capit...
Medical relief status protects government-contracted mobile healthcare from commercial classification, while provisional registration cancellation req...
Charitable registration cancellation requires proof that educational activities abandoned their objects; incidental receipts and retained surplus are ...
Prospective customs notification amendments cannot bar provisional release consideration for earlier imports when bills of lading predate their commen...
Personal guarantor insolvency jurisdiction follows the corporate debtor's CIRP Bench, enabling inter-territorial transfer and preventing parallel proc...
Section 47-A undervaluation threshold: fraudulent intent requirement faces reconsideration after referral to a larger Bench for authoritative resoluti...
RBI supersession powers over multi-State co-operative banks operate independently of the constitutional six-month ceiling and permit statutory extensi...
Page of 4883
Press 'Enter' after typing page number.
941 to 960 of 97649 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Section 14 of the Insolvency and Bankruptcy Code, read with its...
Insolvency moratorium bars income-tax revision proceedings against corporate debtors until the moratorium ends, preserving merits for later determination.
Contents
Summary
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Section 14 of the Insolvency and Bankruptcy Code, read with its overriding provision, prohibits the institution or continuation of proceedings against a corporate debtor during the insolvency moratorium. Income-tax revisional proceedings initiated or continued during that period cannot be sustained. A revisional order passed after commencement of the moratorium was set aside without examination of the proposed revision on merits. The proceedings may be revived and reframed after the moratorium ceases, if permitted by law, with a reasonable opportunity of hearing; all merits issues remain open.
Section 14 of the Insolvency and Bankruptcy Code, read with its overriding provision, prohibits the institution or continuation of proceedings against a corporate debtor during the insolvency moratorium. Income-tax revisional proceedings initiated or continued during that period cannot be sustained. A revisional order passed after commencement of the moratorium was set aside without examination of the proposed revision on merits. The proceedings may be revived and reframed after the moratorium ceases, if permitted by law, with a reasonable opportunity of hearing; all merits issues remain open.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4883 
