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1. Recovery of debt - sick companies - Whether on approval of a scheme by the BIFR under the Sick Industrial Companies (Special Provisions) Act, 1985 (SICA), an unsecured...

2. MAT computation - sick company - the assessee company’s net worth was negative and the assessee satisfied the condition to hold the company as sick industrial company....

3. Minimum Alternate Tax (MAT) - Adjustment to book profit u/s 115JB - Adjustment of loss to sick industrial company - A.O. on long drawn process of reasoning should not...

4. Computation of profit u/s 115JB - scope of MAT provisions - inclusion/ exclusion of profits of sick industrial company -Such positive Book-Profits start arising to the...

5. Exemption from the provisions of Section 115JB being a sick company - Assessee is covered by Section 17 of SICA and therefore, the company is exempt from the provisions...

6. Disallowance of remuneration paid by the assessee to its Working Partner u/s 40A(3) - Cash payment of expenditure in excess of specified limit - Scope of separate...

7. Insertion of new Chapter XII-BC- Foreign company said to be resident in India - where a foreign company is said to be resident in any previous year and such foreign...

8. Where secured creditors representing not less than 75% in value of the amount outstanding against financial assistance decide to enforce their security under the...

9. Protection u/s 22(1) of the Sick Industrial Companies (Special Provisions) Act, 1985 - If the action filed by the respondent bank in the nature of ‘proceedings’ and not...

10. Applicability of SICA to the 'foreign companies' - the company can no longer fall within the ambit of the expression “sick industrial company” as defined in Section...

11. Refund of service tax - Appellant has one unit in SEZ and on in DTA - There is no dispute that the appellant’s service provider is located in Kolkata which is a DTA unit...

12. Suit for recovery of dues - Jurisdictional bar on the civil court in deciding the suit instituted by the original plaintiff by virtue of Section 22(1) of the Sick...

13. Oppression and Mismanagement - The appellants are critical of the Special Officer appointed by the learned National Company Law Tribunal (who was appointed to ensure...

14. Offences triable by Special Court - offences other than the Companies Act i.e. under the IBC Act - The Supreme Court held that the IBC is a complete code in itself and...

15. Offence under Companies Act, 2013 - Jurisdiction - cognizance was taken by the Special Court and summons were issued - when the enacting part of the Section is clear,...