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 is under an obligation to assign reasons for rejecting explanation of the assessee
- CBIC issues SoP for clearance of imported goods through Foreign Post Offices
- Sale deed executed with full knowledge of only part consideration paid, not void – SC
- No fault in serving notice to last known address when PAN data was not updated – ITAT
- Investment by firm through capital introduced by partners cannot be treated as unexplained
