https://www.taxtmi.com/news?id=70068 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. en-us Wed, 04 Feb 2026 22:31:03 +0530 Wed, 04 Feb 2026 22:31:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/news?id=70068 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. News - Wed, 04 Feb 2026 22:31:03 +0530 https://www.taxtmi.com/news?id=70068