Set-Off Under IBBI Liquidation Rules Applies Only Between Same Parties, Not Group Companies: NCLAT
6 July 2026 12:02 PM IST
Automated Set-Off Of Income Tax Refunds During Moratorium Violates IBC: NCLT Indore
28 April 2026 9:25 PM IST
Counterclaims, Set-Off Claims No Bar to Insolvency Admission Without Proof of Full Discharge: NCLT Allahabad
8 Dec 2025 8:02 PM IST
IGST ITC Declared In GSTR-9 Can Be Set Off Against Tax Demand If Missed In Monthly GSTR-3B: Calcutta High Court
30 Nov 2025 5:05 PM IST
Set-Off Of Pre-CIRP Tax Dues Is Not Permitted Against Post-CIRP Tax Refund In Absence Of Pre-Existing Contractual Provision: NCLT Mumbai
16 Aug 2025 5:05 PM IST
Set-Off Of Transactions Executed Prior To Commencement Of CIRP Based On Arbitral Award Is Permissible During CIRP: NCLT New Delhi
6 Aug 2025 10:40 AM IST
![[IT Act] Section 80IB Doesnt Mandate Setting Off Losses Of One Eligible Unit Against Profits Of Another Eligible Unit: Mumbai ITAT](https://assets.livelawbiz.com/h-upload/2024/03/13/500x300_527767-itat-mumbai.webp "[IT Act] Section 80IB Doesnt Mandate Setting Off Losses Of One Eligible Unit Against Profits Of Another Eligible Unit: Mumbai ITAT")