[IBC] Resolution plan – Resolution Applicant cannot be saddled with any previous claim against the Corporate Debtor prior to the initiation of its CIRP – Attachments made by SFIO, CBI, Income Tax Department and PF authorities , resolution applicant is required to approach to the concerned authority . [2023 PLRonline 0115 NCLT]
IBBI (Insolvency Resolution Process for the Corporate Persons) Regulations, 2016 regulation 39 (4) IBC - Resolution plan - ...