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ITAT: IBC Has Overriding Effect on All Acts Including Income Tax Act - (20 Feb 2023)

DIRECT TAXATION

Income Tax Appellate Tribunal (ITAT), Delhi Bench has held that Insolvency and Bankruptcy Code (IBC) has an overriding effect on all acts, including the Income Tax Act, as per Section 178(6) of the Income Tax Act.

Tags : INCOME TAX APPELLATE TRIBUNAL   INCOME-TAX   INSOLVENCY  

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