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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- Income Tax notice by process server held invalid for non acknowledgement/endorsement
- No income tax is payable on compensation on land acquired under NHAI Act 1956
- Documents filed on the day when assessment order passed are not additional evidence
- Addition of bogus purchases deleted as opportunity of cross examination not given
- GST Registration to be granted automatically and electronically within 3 Working Days
