Vaibhav Goel v. Deputy Commissioner of Income Tax
The Supreme Court held that income tax demands not included in a resolution plan under the IBC are extinguished, preventing their enforcement against the corporate debtor.
Case Details
- Case Name: Vaibhav Goel v. Deputy Commissioner of Income Tax
- Citation: 2025 INSC 375. (Supreme Court of India)
- Decision Date: 20-03-2025
- List of Acts: Insolvency and Bankruptcy Code, 2016; The Income Tax Act, 1961; General Principles of Law