Case Law Details
Case Name : UM Green Lighting P. Ltd Vs DCIT (ITAT Delhi)
Related Assessment Year : 2015-16
Courts :
All ITAT ITAT Delhi
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UM Green Lighting P. Ltd Vs DCIT (ITAT Delhi)
Introduction: The ITAT Delhi ruling in UM Green Lighting P. Ltd vs DCIT is a significant juncture in the intersection of insolvency and income tax laws. The case showcases how a moratorium declared by the NCLT under the Insolvency and Bankruptcy Code (IBC) can override the proceedings in the tribunal. This landmark verdict reshapes our understanding of the enforcement of prohibitions during moratorium periods.
Analysis: In the said case, the Resolution Professional (RP) hi
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