Income Tax Claims not part of Resolution Plan stands extinguished on Approval of Resolution Plan

Sirpur Paper Mills Ltd. Vs DCIT (ITAT Hyderabad)

In Ghanashyam Mishra And Sons vs Edelweiss Asset Reconstruction (2021) 126 taxmann.com 132 (SC), it was held that, (i) That once a resolution plan is duly approved by the Adjudicating Authority under sub section (1) of Section 31, the claims as provided in the resolution plan shall s

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