Abstract
It is evident from the long title of the Insolvency & Bankruptcy Code, 2016 (hereinafter referred to as the IBC) that it is for reorganization and insolvency resolution of corporate persons, partnership firms and individuals in a time bound manner for maximization of value of assets of such persons and to promote entrepreneurship, availability of credit and balance of interests of all stakeholders. The IBC explicitly aims to promote ‘resolution’ over ‘liquidation’.
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