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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>Relevant period for avoidable transactions: related-party dealings need extended temporal proof and may require expert valuation.</h1> The liquidator or resolution professional must demonstrate that a transaction at undervalue occurred within one year before the insolvency commencement date for non-related parties, or within two years for related parties; the adjudicating authority may require an independent expert to assess evidence relating to the value of such transactions.

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