Judicial Pronouncements under IBC 2016 – 3rd Series by ICAI. The latest judgment incorporated in the publication is dated 03.12.2019.Â
ICAI has released its third series of Judicial Pronouncements under IBC 2016. The Series 1 and Series 2 of the publication were earlier published.Â
The latest judgment incorporated in the publication is dated 03.12.2019.
The number of various case laws included in the publication are as under:
| Sl No. | Orders passed by | No. of cases |
| 1 | Â Supreme Court of India | 12 |
| 2 | High Courts | 05 |
| 3 | National Company Law Appellate Tribunal | 16 |
| 4 | National Company Law Tribunal | 15 |
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- AO took a reasonable stand that 25 kg written in WhatsApp chat was 25 lakh – ITAT
- Shareholders can’t be taxed for income from properties owned by the company – HC
- Jurisdictional error in reassessment approval can’t be shielded by the law of limitation
- ITAT ought to remanded whole matter of bogus purchases instead of profit determination
- Where proceedings u/s 153C barred by limitation, AO can’t invoke section 148 & 148A
