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Interest on Delayed Payments as Operational Debt under the IBC: Thresholds, MSME Claims and the Proper Forum
Examining the Non-Inclusion of Unagreed Interest as Operational Debt and MSME Claims before NCLT and MSEFC A supplier whose invoices remain unpaid may add interest to the pr
Interim Moratorium and Personal Guarantors under Section 96 of the IBC: YES Bank v. Kunal Jiwarajka and the 2026 Amendment
Exploring the interplay of Section 96 of the Insolvency and Bankruptcy Code, 2016 and Section 68 of the Transfer of Property Act, 1882 When a lender invokes a personal guarantee gi
Section 169 Companies Act 2013: Step-by-Step Director Removal Procedure
Introduction In the intricate world of corporate governance, the composition of a company’s board of directors plays a pivotal role in shaping its strategic direction and ens
Section 244 Companies Act 2013: Minority Shareholder Oppression Petition
Introduction: Safeguarding Minority Shareholders Rights The Companies Act, 2013, significantly overhauled the framework for protecting minority shareholders’ interests
Can Tax Refunds Be Set Off Against Dues During the IBC Moratorium? The Kotak Urja Ruling and 2026 Law
Tax authorities routinely adjust a refund due to a taxpayer against outstanding tax demands of the same taxpayer. When the taxpayer is a company undergoing corporate insolvency res
Belated Claims under IBC: Why Claims Filed After CoC Approval of a Resolution Plan Are Generally Not Admitted
A corporate insolvency resolution process (“CIRP”) under the Insolvency and Bankruptcy Code, 2016 (“IBC”) works only if everyone bidding for the corporate d
The ₹1 Crore Minimum Threshold for Section 9 IBC Applications: Which Date Counts?
An operational creditor seeking to initiate corporate insolvency resolution process (CIRP) under Section 9 of the Insolvency and Bankruptcy Code, 2016 (IBC) must show a default mee
Limitation for Operational Creditors under Section 9 of the IBC: Invoices, Part Payments and Acknowledgments
Suppliers often allow invoices to remain unpaid for years in the hope of preserving a commercial relationship. When they eventually turn to Section 9 of the Insolvency and Bankrupt
Section 10A of the IBC and COVID-Period Defaults: The NCLAT Decision in the Sporta Technologies Appeal
Section 10A of the Insolvency and Bankruptcy Code, 2016 (“IBC”) was a pandemic-era measure with a permanent effect: defaults that arose during the protected window can
CIRP Timelines, Aircraft Lessors and Liquidation: What the Go First Proceedings Show about Airline Insolvency
An airline in insolvency raises problems that the Insolvency and Bankruptcy Code, 2016 (“IBC”) was not originally designed for: the most valuable assets are leased, the
