Judicial Pronouncements under IBC 2016 – 3rd Series by ICAI. The latest judgment incorporated in the publication is dated 03.12.2019.
ICAI has released its third series of Judicial Pronouncements under IBC 2016. The Series 1 and Series 2 of the publication were earlier published.
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 | 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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- Sales duly recorded in books & VAT returns, can’t be held bogus without cogent adverse material
- ITAT allows Diwali expenses incurred by assessee as business expenses
- Section 292BB does not bar assessee to raise objection for non issuance of notice u/s 143(2) – SC
- Supreme Court explains expression “reason to believe” & “change of opinion” in Income Tax Act 1961
- Omission of rule 96(10) of CGST Rules will be effective retrospectively from 23.10.2017
