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2023 (8) TMI 1022 - ITAT DELHIAddition on account of share premium received u/s 56(2) (viib) - AR submitted that the NCLT admitted the application filed under IBC Code 2016 Insolvency and Bankruptcy Code and the same has been admitted - HELD THAT:- Considering the fact that the NCLT has declared moratorium consequently, as per Section 14 of the IBC 2016, it is order to prescribe the registration of suits or continuation of pending suits or proceedings against the corporate debtor including execution of any judgment decree or order in any court of law Tribunal arbitration, penal or other authorities. In view of the same, the present appeal filed by the Department of Revenue is deserves to be dismissed,
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