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![Erstwhile Directors are to Assist Official Liquidator in Affairs of Company Even After Winding Up: Calcutta HC Dismisses Revision Petition [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Directors-are-to-Assist-Official-Liquidator-in-Affairs-of-Company-Directors-are-to-Assist-Official-Liquidator-Winding-Up-Calcutta-High-Court-Revision-Petition-taxscan.jpg "Erstwhile Directors are to Assist Official Liquidator in Affairs of Company Even After Winding Up: Calcutta HC Dismisses Revision Petition [Read Order]")
Erstwhile Directors are to Assist Official Liquidator in Affairs of Company Even After Winding Up: Calcutta HC Dismisses Revision Petition [Read Order]
In a recent decision the Calcutta High Court observed that Erstwhile directors are to assist official liquidator in affairs of company even after...
![Appeals by Assessee as well as Revenue are not Maintainable unless Liquidator amend Form 36A during Winding up Proceedings: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Appeals-Assessee-Revenue-Liquidator-amend-Winding-up-ITAT-taxscan.jpeg "Appeals by Assessee as well as Revenue are not Maintainable unless Liquidator amend Form 36A during Winding up Proceedings: ITAT [Read Order]")
![Period of 90 days under Regulation 32A of IBBI (Liquidation Process) Regulations Directory is not Mandatory: NCLT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/02/Period-90-Days-Regulation-32A-IBBI-IBBI-Liquidation-Process-Regulations-Directory-NCLT-Taxscan.jpg "Period of 90 days under Regulation 32A of IBBI (Liquidation Process) Regulations Directory is not Mandatory: NCLT [Read Order]")
![Adjudicating Authority may appoint Other Person for discharging Duties, functions of Resolution Professional, or Liquidator: CBDT [Read Notification]](https://www.taxscan.in/wp-content/uploads/2021/08/Adjudicating-Authority-discharging-duties-resolution-professional-liquidator-CBIC-Taxscan.jpeg "Adjudicating Authority may appoint Other Person for discharging Duties, functions of Resolution Professional, or Liquidator: CBDT [Read Notification]")
Liquidator does not have Income Tax Liabilities: NCLAT directs IT Dept to Refund erroneously collected TDS [Read Judgment]
The National Company Law Appellate Tribunal on Monday ruled that the liquidator of a Company under liquidation has no liability to fulfill the income tax obligations and therefore, the Income Tax...
![Liquidator does not have Income Tax Liabilities: NCLAT directs IT Dept to Refund erroneously collected TDS [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2021/02/Liquidator-Income-Tax-Liabilities-NCLAT-IT-Dept-Refund-TDS-Taxscan-1.jpg "Liquidator does not have Income Tax Liabilities: NCLAT directs IT Dept to Refund erroneously collected TDS [Read Judgment]")
Liquidator’s decision can be challenged before Tribunal under section 42 of the I&B Code: Kerala High Court [Read Order]
The Kerala High Court held that the Liquidator’s decision can be challenged before the tribunal under section 42 of the Insolvency and Bankruptcy (I&B) Code. As many as 28 petitions were filed...
![Liquidator’s decision can be challenged before Tribunal under section 42 of the I&B Code: Kerala High Court [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/09/Liquidator-Kerala-High-Court-IB-Code-Taxscan.jpg "Liquidator’s decision can be challenged before Tribunal under section 42 of the I&B Code: Kerala High Court [Read Order]")
If Liquidator appointed by NCLT is already Registered as a distinct person it should continue to remain Registered till Liability Ceases: AAR [Read Order]
The West Bengal Authority of Advance Ruling (AAR) ruled that the sale of the assets of the applicant by an NCLT appointed liquidator is a supply of goods by the liquidator, who is required to take...
![If Liquidator appointed by NCLT is already Registered as a distinct person it should continue to remain Registered till Liability Ceases: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/07/Liquidator-NCLT-Liability-Ceases-AAR-Taxscan.jpg "If Liquidator appointed by NCLT is already Registered as a distinct person it should continue to remain Registered till Liability Ceases: AAR [Read Order]")