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Income Tax Delhi ITAT Deletes Section 270A Penalty for Changing the Charge Goods and Services Tax Allahabad HC Quashes Section 74 GST SCN Over Officer’s Prejudice Income Tax Kerala HC Quashes Reassessments for Denial of Cross-Examination to Assessee Income Tax Madras HC Upholds Reassessment Despite Absence of Section 143(2) Notice Income Tax Delayed Retraction Cannot Undo Survey Admission on Bogus Entries: Calcutta HC Income Tax Section 147 Reassessment Invalid Where Section 153C Applies: ITAT Ahmedabad Income Tax ITAT Mumbai Deletes ₹1.45 Crore Addition Based Only on Survey Statement Income Tax Section 50C Not Applicable to Tenancy Agreement Without Sale Consideration: ITAT Mumbai
Topic Tag

#Section 13 (2)

Every article filed under the “Section 13 (2)” tag — analysis, news and updates.

121 articles
Corporate LawApplication u/s. 7 of IBC rejected as debt invoking guarantee falls between 10A period
Corporate Law

Application u/s. 7 of IBC rejected as debt invoking guarantee falls between 10A period

POONAM GANDHI1 year ago
Corporate LawNon-conduct of preliminary enquiry cannot be reason to quash FIR against public servant in corruption case
Corporate Law

Non-conduct of preliminary enquiry cannot be reason to quash FIR against public servant in corruption case

POONAM GANDHI1 year ago
Corporate LawDepartment’s Burden in Disciplinary Enquiry Limited to Proof on Preponderance of Probabilities
Corporate Law

Department’s Burden in Disciplinary Enquiry Limited to Proof on Preponderance of Probabilities

POONAM GANDHI2 years ago
Corporate LawDefault continued beyond moratorium period not covered u/s. 10-A of IBC: Madras HC
Corporate Law

Default continued beyond moratorium period not covered u/s. 10-A of IBC: Madras HC

POONAM GANDHI2 years ago
Company LawCreditor not restricted to enforce personal guarantee signed on behalf of trust
Company Law

Creditor not restricted to enforce personal guarantee signed on behalf of trust

POONAM GANDHI2 years ago
Company LawCoC decision to liquidate accepted as Corporate Debtor has no assets: NCLAT Delhi
Company Law

CoC decision to liquidate accepted as Corporate Debtor has no assets: NCLAT Delhi

POONAM GANDHI2 years ago
Company LawNon-fulfillment of debt owed to CD is default on part of personal guarantor: NCLAT
Company Law

Non-fulfillment of debt owed to CD is default on part of personal guarantor: NCLAT

Jagjeet Singh2 years ago
Company LawApplication u/s. 95 of IBC admitted based on recommendation of resolution professional
Company Law

Application u/s. 95 of IBC admitted based on recommendation of resolution professional

POONAM GANDHI2 years ago
Corporate LawState Bank filed valid application u/s 95 against personal guarantor: NCLAT Delhi
Corporate Law

State Bank filed valid application u/s 95 against personal guarantor: NCLAT Delhi

RATHI2 years ago
Corporate LawDeed of Hypothecation amounts to guarantee u/s. 5(8) of IBC: Supreme Court
Corporate Law

Deed of Hypothecation amounts to guarantee u/s. 5(8) of IBC: Supreme Court

POONAM GANDHI2 years ago
Corporate LawRelinquishment of security interest on non-payment of Liquidation Costs as per 21A(3) of Liquidation Regulations
Corporate Law

Relinquishment of security interest on non-payment of Liquidation Costs as per 21A(3) of Liquidation Regulations

RATHI2 years ago
Corporate LawFinancial creditor cannot sale property of personal guarantors during moratorium u/s. 96 of IBC
Corporate Law

Financial creditor cannot sale property of personal guarantors during moratorium u/s. 96 of IBC

POONAM GANDHI2 years ago
Company LawSection 10A of IBC inapplicable when date of default predates moratorium period
Company Law

Section 10A of IBC inapplicable when date of default predates moratorium period

POONAM GANDHI2 years ago
Corporate LawAmount lying in No Lien Account is asset of corporate-debtor if OTS not materialized-NCLAT Rules Against BOI
Corporate Law

Amount lying in No Lien Account is asset of corporate-debtor if OTS not materialized-NCLAT Rules Against BOI

Jagjeet Singh2 years ago