https://www.taxtmi.com/caselaws?id=795533 An approved insolvency resolution plan binds all creditors, including governmental authorities, and extinguishes statutory dues not included in that plan. Where the Revenue did not lodge an income-tax claim during the corporate insolvency resolution process, it cannot pursue or recover pre-resolution-plan tax dues outside the approved plan. Any challenge to an appellate tax order would therefore not result in a recoverable demand, making the proposed questions of law academic and unnecessary for adjudication. en-us Fri, 17 Jul 2026 00:00:00 +0530 Thu, 23 Jul 2026 08:42:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795533 An approved insolvency resolution plan binds all creditors, including governmental authorities, and extinguishes statutory dues not included in that plan. Where the Revenue did not lodge an income-tax claim during the corporate insolvency resolution process, it cannot pursue or recover pre-resolution-plan tax dues outside the approved plan. Any challenge to an appellate tax order would therefore not result in a recoverable demand, making the proposed questions of law academic and unnecessary for adjudication. Case-Laws Income Tax Fri, 17 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795533