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Ananya Tiwari

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Open access Aug 2026

Recharacterization of Intra-Group Financial Instruments under the Insolvency and Bankruptcy Code, 2016: Towards an Identity of Interest Test

The Insolvency and Bankruptcy Code, 2016 creates a sharp divide between financial creditors and equity holders, and that divide shapes the entire course of a company's insolvency. Financial creditors are given significant powers: they sit on the Committee of Creditors, vote on resolution plans, and recover their dues a...

Harshit Srivastava, Ananya Tiwari, Manvi Sharma · 0 citations

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