GARDEN SILK MILLS PVT. LTD.,,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CIRCLE -1(1)(2), SURAT
In the result, all these appeals of the assessee are allowed
ITA 382/SRT/2022[2020-21]Status: HeardITAT Surat22 Sept 2023AY 2020-21
Bench: Shri Pawan Singh & Dr. Arjun Lal Saini
Section 156ASection 254(1)Section 31
Rainbow Papers Limited in Civil Appeal No. 1661
Garden Silk Mills P Ltd. Vs DCIT of 2020 and 2568 of 2020 held that Section 3(30) of Insolvency and Bankruptcy Code defines secured creditor as a creditor in favour of whom security interest is credited by operation