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Income Tax - Highlights / Catch Notes

Home Highlights June 2022 Year 2022 This

Demand against company merged - scope of Proceedings under ...

Income Tax

June 24, 2022

Demand against company merged - scope of Proceedings under provisions of IBC - As position of law in this regard is that, the proceeding under provisions of Insolvency and Bankruptcy Code, 2016 overrides the proceedings under the Income Tax Act, 1961. In other words, all the proceedings initiated or pending before different authorities shall stand abated in terms of approval of resolution plan by the NCLT. - AT

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