<h1>DHFL granted IBC immunity from corporate prosecution for pre CIRP offences; former officers remain prosecutable in a money laundering case.</h1> The court held that DHFL, as a corporate debtor whose resolution plan was approved under the IBC, enjoys statutory immunity under section 32A that extinguishes corporate criminal liability for offences committed prior to CIRP, and that this IBC immunity overrides earlier PMLA provisions; however, immunity does not apply to former officers or directors who may still be prosecuted for pre CIRP conduct.