Search Results for Tag : Balance Sheets

News

ITAT, Delhi: Unsigned Balance Sheets Not Admissible as Evidence(02.03.2020)

Income Tax Appellate Tribunal (ITAT), Delhi has held that the unsigned balance sheets by Auditor or the Director of Company cannot be treated as relia.....

Tags : Income Tax Appellate Tribunal, Unsigned Balance Sheets

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SC: Entries in Balance Sheets Can Amount to Acknowledgement of Debt(16.04.2021)

Supreme Court has held that entries in balance sheets can amount to acknowledgement of debt for the purpose of extending limitation under Section 18 o.....

Tags : Supreme Court, Entries in Balance Sheets

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NCLAT: Assignee’s Name Absent in Balance Sheets Doesn’t Negate Applicability of Limitation Act(06.05.2025)

NCLAT New Delhi bench has held that absence of assignee’s name to whom debt was assigned, from the balance sheets does not negate the applicability of.....

Tags : NCLAT New Delhi, Balance Sheets, Section 18

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Judgments

Balance Sheets entries can amount to acknowledgement of debt for purpose of extending limitation(15.04.2021)

In present matter, Corporate Power Ltd. ["the corporate debtor"] set up a thermal power project in Jharkhand, and for so doing, availed of loan facili.....

Tags : Balance Sheets, Entries, Provision, Applicability

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