Default of predecessor company - Liability of successor company ...

Case Laws Central Excise

March 14, 2014

Default of predecessor company - Liability of successor company - dues due and owing by the assessee cannot be recovered from the properties of the appellant, who is a bona fide purchaser in auction - HC

View Source

← Previous Next →

Default of predecessor company - Liability of successor company ...

Case Laws Central Excise

March 14, 2014

You may also like:

Successor's liability - Recovery of dues from successor company - Since, there is nothing in this proviso to indicate that this amendment has retrospective effect,...

Liability on legal heir of the dues of deceased - It is very much clear that in case of transfer or otherwise disposal of the business, in such circumstances, only the...

Sale of mortgaged property for recovery of excise dues - Excise dues are not dues which arise out of land or building. Such liabilities could be in the form of property...

Recovery of tax dues of the company from personal assets of the Director - Application of the doctrine of lifting the corporate veil - vicarious liability of petitioner...

Seeking winding up of respondent company - Failure to pay outstanding dues - section 434 of the Companies Act, 1956 - The court noted the substantial unpaid amount...

This circular specifies due diligence requirements for Alternative Investment Funds (AIFs) to prevent circumvention of regulatory frameworks. Key points include: AIFs...

Rejection of claim of the Applicant - It has been made abundantly clear that the Resolution Applicant can be made liable for the dues which are forming part of the...

Recovery of dues from company - employees dues - priority claim on debts - - Section 529A of the Companies Act, which gives workers’ dues a priority over all other...

Demerger/amalgamation of unit - Liability of predecessor / successor - Extended Period of limitation - The Revenue received the duty on the very same dispatches covered...

The Appellant sought payment of its pre-CIRP dues from the Respondent in a manner different from the approved resolution plan, which provided for payment of pre-CIRP...

TDS returns - Due dates - Rule 31A prescribing due dates for furnishing TDS statements amended

Disallowance of proportionate interest u/s.36(1)(iii) - Merely because the shareholder of the assessee company is also a shareholder of holding company of M/s. Jogindra...

Reopening of assessment u/s 147 - Conversion of company into LLP - notice in hands of Successor company, i.e. in the hands of assessee LLP - On carefully considering the...

Companies Fresh Start Scheme (CFSS) 2020 - Defaulting company - The Scheme is a fresh lease of life given to defaulting companies, which are not yet declared `Inactive’,...

The provident fund dues, including contributions u/s 7A, interest u/s 7Q, and damages u/s 14 of the EPF Act, are not part of the liquidation estate assets. The EPFO...

Quick Updates: