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Company Law | Income Tax Refund Set-Off During Liquidation Requires Filing Claim: NCLAT Delhi

10 Oct 2026 · 4d agoBy CA Sandeep KanoiSource: TaxGuru

NCLAT holds tax refund set-off permissible during liquidation, but Income Tax Department cannot adjust refunds without following IBC claims procedure. The post Income Tax Refund Set-Off During Liquidation Requires Filing Claim: NCLAT Delhi appeared first on TaxGuru .

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Original credit: CA Sandeep Kanoi. This digest is published with acknowledgment to TaxGuru. For the complete analysis, headnotes, and citations, please refer to the source.

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