The term ‘winding up’ has been defined under Section 2(94A) of the Companies Act, 2013 (hereinafter referred as ‘Act’) as, “winding up under this Act or liquidation under the Insolvency and Bankruptcy Code, 2016”. The aforesaid section was added in 2016 by virtue of Section 255 of the Insolvency and Bankruptcy Code, 2016 (hereinafter referred as ‘IBC’) which amended the Act in accordance with Schedule … Continue reading Impact Of Companies (Winding Up) Rules, 2020 on NCLT – An Analysis