Mansi Yadav
![No Apparent Error to Interfere with Liquidation Proceedings: NCLAT Rejects Tax Claim Filed After Liquidation Cut-Off Period [Read Order]](https://images.taxscan.in/h-upload/2026/02/06/500x300_2124017-liquidation-cut-off-period-nclat-taxscan-.webp "No Apparent Error to Interfere with Liquidation Proceedings: NCLAT Rejects Tax Claim Filed After Liquidation Cut-Off Period [Read Order]")
No Apparent Error to Interfere with Liquidation Proceedings: NCLAT Rejects Tax Claim Filed After Liquidation Cut-Off Period [Read Order]
The Chennai Bench of the National Company Law Appellate Tribunal (NCLAT) has held that a belated statutory claim raised during liquidation...
![Pending Challenge to CoC Constitution Not a Bar on RP Appointment u/s 27: NCLAT [Read Order]](https://images.taxscan.in/h-upload/2026/02/06/250x150_2123993-pending-challenge-to-coc-constitution-nclat-taxscan.webp "Pending Challenge to CoC Constitution Not a Bar on RP Appointment u/s 27: NCLAT [Read Order]")
![No Separate Application Needed for Condonation of Delay if Cause is Evident: NCLAT Rejects Appeal [Read Order]](https://images.taxscan.in/h-upload/2026/02/06/250x150_2123996-no-separate-application-needed-condonation-delay-cause-evident-nclat-rejects-appeal-taxscan.webp "No Separate Application Needed for Condonation of Delay if Cause is Evident: NCLAT Rejects Appeal [Read Order]")
![NCLAT Upholds Admission of SBI’s Rs.116 Crore Claim, Dismisses Appeals by Suspended Director [Read Order]](https://images.taxscan.in/h-upload/2026/02/06/250x150_2124039-nclat-upholds-admission-sbis-rs116-crore-claim-taxscan.webp "NCLAT Upholds Admission of SBI’s Rs.116 Crore Claim, Dismisses Appeals by Suspended Director [Read Order]")
No Grounds to Interfere with Order Admitting S. 95 Application: NCLAT upholds Insolvency Proceedings against Personal Guarantors [Read Order]
The National Company Law Appellate Tribunal (NCLAT), Principal Bench at New Delhi, has upheld the admission of insolvency proceedings initiated against personal guarantors under Section 95 of the ...
![No Grounds to Interfere with Order Admitting S. 95 Application: NCLAT upholds Insolvency Proceedings against Personal Guarantors [Read Order]](https://images.taxscan.in/h-upload/2026/02/06/500x300_2124003-no-grounds-interfere-order-admitting-s-95-application-taxscan.webp "No Grounds to Interfere with Order Admitting S. 95 Application: NCLAT upholds Insolvency Proceedings against Personal Guarantors [Read Order]")
NCLAT sets aside Dismissal of S. 95 IBC Pleas Filed by Canara Bank against Personal Guarantors[Read Order]
The National Company Law Appellate Tribunal (NCLAT), Principal Bench at New Delhi, has set aside an order dismissing applications filed by Canara Bank under Section 95 of the Insolvency and Bankruptcy...
![NCLAT sets aside Dismissal of S. 95 IBC Pleas Filed by Canara Bank against Personal Guarantors[Read Order]](https://images.taxscan.in/h-upload/2026/02/06/500x300_2123983-nclat-sets-aside-dismissal-s-95-ibc-pleas-filed-canara-bank-against-personal-guarantors.webp "NCLAT sets aside Dismissal of S. 95 IBC Pleas Filed by Canara Bank against Personal Guarantors[Read Order]")
Callous Approach by CIT(A) for Summarily Dismissing Appeal: ITAT Restores Appeal Dismissed Over Mere Clerical Error [Read Order]
The Ahmedabad Bench of the Income Tax Appellate Tribunal (ITAT) has set aside an order passed by the first appellate authority under the faceless regime, holding that an appeal cannot be dismissed ...
![Callous Approach by CIT(A) for Summarily Dismissing Appeal: ITAT Restores Appeal Dismissed Over Mere Clerical Error [Read Order]](https://images.taxscan.in/h-upload/2026/02/05/500x300_2123916-callous-approach-by-cita-summarily-dismissing-appeal-taxscan.webp "Callous Approach by CIT(A) for Summarily Dismissing Appeal: ITAT Restores Appeal Dismissed Over Mere Clerical Error [Read Order]")
Reimbursement of Expenses Requires Fresh Examination before Treating as International Transaction: ITAT sets aside Transfer Pricing Adjustment [Read Order]
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has set aside a transfer pricing adjustment made in a case involving reimbursement of expenses between associated enterprises. The Bench...
![Reimbursement of Expenses Requires Fresh Examination before Treating as International Transaction: ITAT sets aside Transfer Pricing Adjustment [Read Order]](https://images.taxscan.in/h-upload/2026/02/05/500x300_2123917-reimbursement-expenses-requires-fresh-examination-before-treating-international-transaction-itat-sets-aside-transfer-pricing-adjustment-taxscan.webp "Reimbursement of Expenses Requires Fresh Examination before Treating as International Transaction: ITAT sets aside Transfer Pricing Adjustment [Read Order]")
Order Rejecting the Application is Bereft of Reason: Orissa HC sets aside Rejection of Application filed u/s 161 [Read Order]
The Orissa High Court has set aside an order rejecting an application for rectification under the Goods and Services Tax Act 2017. The Court observed that it was violative of the principles of...
![Order Rejecting the Application is Bereft of Reason: Orissa HC sets aside Rejection of Application filed u/s 161 [Read Order]](https://images.taxscan.in/h-upload/2026/02/06/500x300_2123981-orissa-high-court-rejection-order-bereft-of-reason-order-rejection-rejection-of-application-taxscan.webp "Order Rejecting the Application is Bereft of Reason: Orissa HC sets aside Rejection of Application filed u/s 161 [Read Order]")
Uttarakhand HC allows Taxpayer to Seek Revocation of GST Registration Cancelled for Non-Filing of Returns [Read Order]
The Uttarakhand High Court has disposed of a writ petition challenging the cancellation of GST registration on account of non-filing of returns. The Court granted liberty to seek revocation of ...
![Uttarakhand HC allows Taxpayer to Seek Revocation of GST Registration Cancelled for Non-Filing of Returns [Read Order]](https://images.taxscan.in/h-upload/2026/02/06/500x300_2123979-uttarakhand-hc-allows-taxpayer-seek-revocation-gst-registration-cancelled-non-filing-returns-taxscan.webp "Uttarakhand HC allows Taxpayer to Seek Revocation of GST Registration Cancelled for Non-Filing of Returns [Read Order]")
Andhra Pradesh HC Holds Transfer of Business as Going Concern Not Taxable under GST, Sets Aside AAAR Ruling [Read Order]
The Andhra Pradesh High Court has held that transfer of an entire business undertaking as a going concern does not amount to a taxable supply under the Goods and Services Tax law, setting aside the ...
![Andhra Pradesh HC Holds Transfer of Business as Going Concern Not Taxable under GST, Sets Aside AAAR Ruling [Read Order]](https://images.taxscan.in/h-upload/2026/02/06/500x300_2123984-andhra-pradesh-hc-holds-transfer-business-going-concern-not-taxable-under-gst-sets-aside-aaar-ruling-taxscan.webp "Andhra Pradesh HC Holds Transfer of Business as Going Concern Not Taxable under GST, Sets Aside AAAR Ruling [Read Order]")