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Income Tax | Income Tax Tax Refund Cannot Be Set Off Against Pre-CIRP Dues During Moratorium: NCLT Indore

7 Oct 2026 · 7 Oct 2026By CA Sandeep KanoiSource: TaxGuru

NCLT Indore directed reversal of ₹30.17 lakh tax refund adjustment against pre-CIRP dues, holding automated CPC set-off violates IBC moratorium. The post Income Tax Tax Refund Cannot Be Set Off Against Pre-CIRP Dues During Moratorium: NCLT Indore 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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