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Corporate Law | Insolvency Set-Off Not Permissible During CIRP; Contractual & Transactional Set-Off Are Exceptions: SC

8 Oct 2026 · 6d agoBy CA Sandeep KanoiSource: TaxGuru

Supreme Court held insolvency set-off under Regulation 29 applies to liquidation, not CIRP; contractual and transactional set-off may survive. The post Insolvency Set-Off Not Permissible During CIRP; Contractual & Transactional Set-Off Are Exceptions: SC appeared first on TaxGuru .

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Original credit: CA Sandeep Kanoi. This digest is published with acknowledgment to TaxGuru. For the complete analysis, headnotes, and citations, please refer to the source.

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