Alerts & Updates 2nd Jul 2024

ELP Tax Update – Recent Developments in Direct Tax

Authors

Dipesh Jain Partner | Mumbai
Sumeet Agrawal Associate Partner | Mumbai
Saiyam Jain Associate | Mumbai

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In this update, we have discussed Mumbai ITAT’s ruling that no tax recovery proceedings could be initiated against Corporate Debtor under liquidation under the IBC Code. We have also discussed Delhi ITAT’s decision in the context of non-applicability of the deeming provisions of section 50C of Income Tax Act, 1961 on transfer of lease hold rights.

Read the detailed update here

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