Gujarat High Court quashes Section 179 income tax recovery against a public company director, emphasizing statutory findings and rejecting shareholding shifts.
The Bombay High Court confirms that statutory CENVAT dues omitted from an approved resolution plan under the IBC stand extinguished and orders refunds.
NCLAT Delhi clarifies that pre-existing disputes must directly relate to operational debt, preventing unrelated criminal allegations from defeating employee claims.
CESTAT Delhi rules that notice pay and hotel cancellation or no-show retention charges do not qualify as taxable declared services under Section 66E(e).