Tax Judgment of HC Annual Case Digest 2023 [Part 5]
This Annual Case Digest analytically summarizes the key stories related to Tax judgements of various High Courts in India reported in Taxscan.in...
NCLT Directs Income Tax Dept. to Refund Rs. 28.92 Lakhs TDS deducted u/s 194IA from e-Auction Purchasers to CD [Read Order]
The Ahmadabad bench of the National Company Law Tribunal (NCLT) directed the Income Tax Department to refund Rs, 28.92 lakhs tax deducted at source (TDS), under Section 194IA of the Income Tax Act...
![NCLT Directs Income Tax Dept. to Refund Rs. 28.92 Lakhs TDS deducted u/s 194IA from e-Auction Purchasers to CD [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/NCLT-Income-Tax-Dept-NCLT-Directs-Income-Tax-Dept.-to-Refund-TDS-e-Auction-Purchasers-to-CD-CD-taxscan.jpg "NCLT Directs Income Tax Dept. to Refund Rs. 28.92 Lakhs TDS deducted u/s 194IA from e-Auction Purchasers to CD [Read Order]")
Written Response From Corporate Debtor not Necessary for Deciding Preliminary Issue of Maintainability of Petition u/s 9 of IBC: NCLT [Read Order]
The New Delhi Bench of the National Company Law Appellate Tribunal (NCLT) observed that the servicer of aircraft lessors has no locus standi to file insolvency proceedings against Spicejet in the...
Airport Authority of India Is a Statutory Body, Does Not Fall within Scope of a Corporate Person under IBC: NCLT [Read Order]
The National Company Law Tribunal (NCLT) of Hyderabad held that the Airport Authority of India Is a Statutory Body and does Not Fall within the Scope of a Corporate Person under the Insolvency...
Servicer of Aircraft Lessors has no Locus Standi to File Insolvency Proceedings Against SpiceJet in Absence of Privity of Contract: NCLT [read Order]
The New Delhi Bench of the National Company Law Appellate Tribunal (NCLT) observed that the servicer of aircraft lessors has no locus standi to file insolvency proceedings against Spicejet in absence...
Kerala HC quashes NCLT Order directing production of statement of affairs made against Shareholder [Read Order]
In a recent ruling, the Kerala High Court emphasized the limits of the National Company Law Tribunal's (NCLT) authority in directing companies to submit statements of affairs during winding-up...
Belated Submission of Claims to Liquidator due to Medical Difficulty of Officer in Charge: NCLT Condones 92 Days Delay [Read Order]
The Mumbai Bench of the National Company Law Tribunal (NCLT)condoned 92 days delay as the liquidators delayed to submit claims due to medical difficulty of officer in charge. The Department of...
Director not liable to pay GST when it is not Determinable that Company is unable to Pay during Liquidation Proceedings: Madras HC [Read Order]
In a recent decision the Madras High Court has ruled that the director not liable to pay GST when it is not determinable that the company is unable to pay during liquidation proceedings. The State...
![Director not liable to pay GST when it is not Determinable that Company is unable to Pay during Liquidation Proceedings: Madras HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/GST-Liquidation-Proceedings-Madras-High-Court-GST-Pay-during-Liquidation-Proceedings-Director-taxscan.jpg "Director not liable to pay GST when it is not Determinable that Company is unable to Pay during Liquidation Proceedings: Madras HC [Read Order]")