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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- ITAT allows exemption of Rs. 25 lakhs u/s 10(10A) to non-government employees
- PCIT has revisionary jurisdiction u/s 263 over the cases passed by the NFAC or the JAO
- Appellate court interfering with MACT finding must undertake reappreciation of evidence
- When delay is not huge & involves huge monetary liability, lenient approach to be taken
- EoGM of company can not ratify diversion of fund raised by preferential issue – SC
