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    Limitation under insolvency appeals starts from open-court pronouncement, with no condonation beyond the statutory outer limit.
    Project completion and CoC approval in insolvency: NCLAT rejects one promoter proposal, permits another subject to creditor consent.
    Pre-existing dispute defeats Section 9 insolvency claim where contemporaneous grievances show a plausible defence to post-CIRP charges.
    Pre-existing dispute defeats Section 9 insolvency admission where liability is denied and contractual defects are already on record.
    Class voting, veil piercing and exclusion of penal dues shaped recovery under resolution plans for stalled projects.
    Corporate guarantee liability limited to equity and shortfall obligations; Section 7 insolvency claim barred by Section 10A.
    Operational debt in joint venture supply arrangement upheld; Section 10A bar and pre-existing dispute objections failed.
    Commercial wisdom in resolution plan evaluation upheld; post-submission addendum rejected as impermissible modification.
    Pending offer to deposit the full claimed debt can affect insolvency admission where the tribunal had already entertained the application.
    Clean slate theory under IBC extinguishes pre-resolution statutory dues not covered by an approved resolution plan.
    Recall under Rule 11 cannot reopen a merits order or act as a disguised review after appellate affirmation.
    Acknowledgment of liability and limitation under insolvency law: fresh limitation period and court-closure rule applied.
    Interim moratorium and continuing guarantee: later insolvency filing was maintainable, and personal guarantor liability continued.
    Belated CIRP claim cannot reopen an approved resolution plan where the claimant knew of the process and treated settlement as final.
    Repayment plan requirement under personal guarantor insolvency upheld; one-time settlement offers cannot replace statutory compliance.
    Limitation for insolvency petitions starts on default, and IRP claim admission is not acknowledgment under the Limitation Act.
    Tariff revision after resolution plan approval cannot revive pre-CIRP refund or set-off claims for electricity arrears.
    CIRP surplus cash flow remains part of the insolvency estate when the resolution plan does not allocate it expressly.
    Limitation in personal guarantor insolvency turns on actual invocation, default, acknowledgments, and proper computation of fresh cause of action.
    CIRP delay, SARFAESI encumbrances and financial debt: belated claim rejected, sale-certificate liability confined, legal-fee allotment excluded
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Acts Income Tax