https://www.taxtmi.com/caselaws?id=788003 Limitation for Section 95 applications had to be computed by excluding the entire Supreme Court-declared Covid-19 period from 15.03.2020 to 28.02.2022. Because the ordinary limitation periods would have expired within that excluded window, the balance time remaining on 01.03.2022 became available after that date. On that computation, applications filed on 24.01.2023 and 25.02.2023 were within time, and the narrower view that only 90 days remained was rejected. The applications were therefore not barred by limitation. en-us Thu, 12 Mar 2026 00:00:00 +0530 Mon, 16 Mar 2026 08:42:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788003 Limitation for Section 95 applications had to be computed by excluding the entire Supreme Court-declared Covid-19 period from 15.03.2020 to 28.02.2022. Because the ordinary limitation periods would have expired within that excluded window, the balance time remaining on 01.03.2022 became available after that date. On that computation, applications filed on 24.01.2023 and 25.02.2023 were within time, and the narrower view that only 90 days remained was rejected. The applications were therefore not barred by limitation. Case-Laws IBC Thu, 12 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788003