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Case Law Details

Case Name : ACIT Vs ABW Infrastructure Ltd. (ITAT Delhi)
Appeal Number : I.T.A. No. 2861/DEL/2018
Date of Judgement/Order : 16/02/2023
Related Assessment Year : 2008-09
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ACIT Vs ABW Infrastructure Ltd. (ITAT Delhi)

ITAT Delhi held that as per specific provisions covered under section 178(6), Insolvency and Bankruptcy Code, 2016 has an overriding effect on all the acts including Income Tax Act.

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