S. 226 : Collection and recovery-Modes of recovery-Resolution Plan under IBC-Tax liability not shown as contingent liability-Subsequent demand invalid. [S. 154, IBC 2016 S. 31(1), 61, 62, Art. 136]
Vaibhav Goel v. DCIT (2025) 343 CTR 689 / 248 DTR 49 (SC) Editorial : Tehri Iron & Steel Castings Ltd dt. 25-11-2021(CD)