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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
Tax Dues in Insolvency under the IBC: Priority, Moratorium and the Clean Slate after the 2026 Amendments
Tax authorities are among the largest creditors in many insolvencies, yet the Insolvency and Bankruptcy Code, 2016 (“IBC”) does not give tax dues under IBC any special
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
Must Operational Creditors Be Paid in Cash under a Resolution Plan? Section 30(2)(b) of the IBC after Gupta Textiles
Resolution applicants sometimes propose to satisfy operational creditors with securities instead of cash, including equity shares, preference shares, or instruments payable in the
Are Interest-Free Loans “Financial Debt” under the IBC? The Supreme Court’s Answer and Its Limits
Money often moves between group companies, from promoters into their businesses, or from friendly investors, without any stipulated interest. When the recipient later enters
Set-Off Under IBC: What the Supreme Court Decided in Bharti Airtel v. Vijaykumar V. Iyer
Two companies that deal with each other in both directions often settle on a net basis. If one of them enters a corporate insolvency resolution process (“CIRP”), the ot
When Assets Surface Mid-CIRP: Why the NCLAT Ordered a Fresh Form G in Masatya Technologies
A resolution plan is a bid for a defined pool of assets. Bidders price what the information memorandum discloses. If assets of significant value are added to that pool after bids h
The Role and Powers of the Assessing Officer in Light of NCLT Decisions
Introduction The intersection of corporate insolvency proceedings and tax administration has emerged as a critical area of legal discourse in India. The establishment of the
Understanding the Corporate Insolvency Resolution Process and Liquidation Mechanisms under the Insolvency and Bankruptcy Code, 2016
Introduction The Indian economy witnessed a transformative shift in 2016 when the Insolvency and Bankruptcy Code received Presidential assent on May 28, 2016.
Committee of Creditors under the Insolvency and Bankruptcy Code: A Deep Legal Analysis
Introduction The Insolvency and Bankruptcy Code, 2016 represents a watershed moment in India’s financial and economic jurisprudence, fundamentally restructuring the nation
