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Writing-Off Inventory as a Fraudulent Transaction Under Section 66 Of The IBC: A Paradigm Shift
The provision laid down under Section 66 of the Insolvency and Bankruptcy Code, 2016 (“IBC”) has historically been invoked sparingly and cautiously by Hon’ble National Company Law Tribunals.
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ABOUT AUTHORS
KARAN BATURA
Karan Batura is a Partner at Dhir & Dhir Associates with over 15 years of experience in commercial litigation. An Advocate-on-Record before the Supreme Court of India, he specialises in contractual, banking and finance, insolvency, civil, arbitration, and ADR matters, representing leading corporates and lenders in significant disputes across courts and tribunals nationwide.
PRINCI JAISWAL
Princi Jaiswal is a Senior Associate at Dhir & Dhir Associates, with a focused practice in corporate and commercial litigation. She regularly represents clients before the NCLT, DRT, DRAT, and High Courts, with particular expertise in insolvency, company law disputes, and banking and financial matters.