CORPORATE
The End of Going Concern Sales: New Amendments Explained
In this blog post, we discuss IBBI’s recent amendments that have officially brought going concern sales to an end.
November 5, 2025
In this blog post, we discuss IBBI’s recent amendments that have officially brought going concern sales to an end.
The proposed amendments to the CIRP Regulations address key aspects including cost reduction for smaller companies, guarantor liability, etc.
We explore IBBI’s clarifications on the computation of liquidator’s fee and the recent judgment which struck down two of the clarifications.
The changes introduced by the IBBI are significant in so far as they create a check and balance on critical areas of the liquidation process.
IBBI’s new measures seek to pave the way for the efficient conduct of processes by IPs and facilitate IPEs to undertake activities of an IP.
In this article, we elaborate on the 16 proposals presented by the IBBI in its discussion paper, to strengthen the liquidation process.
Recently, the Supreme Court held that the variable annual licence fee paid by telcos has to be treated as capital expenditure.