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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
Section 30(2)(b) – NCLT’s Interpretation: Implications for Operational and Dissenting Financial Creditors
Introduction The National Company Law Tribunal (NCLT), Kolkata Bench, recently made a crucial decision regarding the payment to Operational Creditors and Dissenting Financial Credi
Schemes of Arrangement in Liquidation Under IBC
Introduction The intersection of corporate insolvency law and schemes of arrangement represents one of the most intricate aspects of modern Indian corporate jurisprudence. The Inso
