going concern Archives

Section 14 IBC Moratorium a Protective Shield Against Asset Depletion; Statutory Authorities Cannot Recover Leasehold Property During CIRP: Gujarat HC

“The Statement of Object and Reasons of the Code says that the aim is to improve ease of doing business and facilitate more business leading to higher economic growth and development.”

Op Eds OP. ED.

Conundrum of Going Concern and Ipso Facto Clause

by Nishita Agrawal* and Anurag Tripathi**

Case Briefs Tribunals/Commissions/Regulatory Bodies

AAR | Business Transfer Agreement as a going concern held exempted from the levy of GST in terms of the relevant Notification

Authority for Advance Rulings (GST), Uttarakhand: Vipin Chandra and Amit Gupta (Members), addressed an application stating the following question: “Whether “Business Transfer