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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Liquidation estate defines assets for distribution and establishes fiduciary holding for the benefit of creditors during liquidation.</h1> The liquidator forms a liquidation estate comprising ownership rights and interests of the corporate debtor (including shares in subsidiaries), tangible and intangible assets, assets recovered under avoidance proceedings, relinquished secured assets, other property vested at the insolvency commencement date, and proceeds of liquidation. The liquidator holds the estate as a fiduciary for the benefit of all creditors. Excluded from the estate are third party assets in the debtor's possession (trusts, bailments, assets permitting only use), statutory employment funds, collateral subject to netting and set off, personal assets of shareholders or partners (unless avoided), subsidiary assets, and such other assets as specified by the Board or notified by the Central Government.

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