Search Results for Tag : Set off

News

SC: Can’t Apply Statutory Set Off or Insolvency Set Off to CIRP Proceedings Under IBC(05.01.2024)

Supreme Court has held that statutory or insolvency set off will not apply to Corporate Insolvency Resolution Process (CIRP) proceedings under IBC and.....

Tags : Supreme Court, Insolvency Set Off, Statutory Set Off

Madras HC: Set Off of Pre-Conviction Detention Permissible to Life Convict(08.07.2021)

Madras High Court has ruled that 'set off’ of pre-conviction detention under Section 428 of Code of Criminal Procedure, 1973 is permissible even for a.....

Tags : Madras High Court, Set Off of Pre-Conviction Detention

Judgments

Unadjusted business loss of a particular year would be eligible to be carried forward to subsequent assessment years and for set off also(28.02.2024)

The appeal arises out of the order of the Commissioner of Income Tax (Appeals). The only issue to be decided in this appeal is as to whether the learn.....

Tags : Set off, Business income, Eligibility