Orissa HC sets aside rejection of Form 10B delay condonation, holding genuine hardship during Covid-19 warranted relief for ...
ITAT Mumbai set aside rejection of 12AB renewal where CIT(E) wrongly required old 12A/12AA registration and restored Form 10AB for fresh adjudication.
The Insolvency and Bankruptcy Code (IBC), introduced in 2016, has transformed India’s approach to corporate distress. Among its many provisions, Section 12A allowed insolvency proceedings to be ...