Appellate enhancement limits protect against new income sources, while documented credits and prior-year investments resist unexplained-income additio...
Capital-gains exemption for charitable trusts extends to qualifying fixed deposits, while unrecoverable TDS write-offs may constitute income applicati...
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HC quashed FIR against corporate debtor (CD) in view of Section 32A of IBC granting immunity from prosecution after approval of resolution plan. HC held once resolution plan is approved transferring control to new management unrelated to past offences, CD cannot be prosecuted for pre-CIRP offences. As FIR pertained to 2008-2017 period before CIRP commencement in 2019 and new management took over post-approval in 2023, CD is immune from prosecution u/s 32A. Petition allowed quashing FIR against CD.
HC quashed FIR against corporate debtor (CD) in view of Section 32A of IBC granting immunity from prosecution after approval of resolution plan. HC held once resolution plan is approved transferring control to new management unrelated to past offences, CD cannot be prosecuted for pre-CIRP offences. As FIR pertained to 2008-2017 period before CIRP commencement in 2019 and new management took over post-approval in 2023, CD is immune from prosecution u/s 32A. Petition allowed quashing FIR against CD.
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TaxTMI 
TaxTMI 
