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Can Income Tax Dept. Set-Off or Realize Secured Assets During Interregnum Period, Expiry of CIRP Period, and Initiation of Liquidation?
Introduction In a significant judgment, the National Company Law Appellate Tribunal (NCLAT) addressed the issue of whether the Income Tax Department can set-off tax dues with refun
Evidentiary Treatment of Loose Sheets in Income Tax Survey and Search Operations
Introduction During income tax survey and search operations conducted under the Income Tax Act, 1961, authorities frequently encounter loose sheets containing various notati
