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Krit Narayan Mishra

Latest Posts by Krit Narayan Mishra

Revival Fund under IBC: A Practitioner’s Roadmap from Proposal to Execution

January 13, 2026 468 Views 0 comment Print

Explains why many insolvency resolutions fail due to lack of execution capital and how a Revival Fund can prevent value-destructive liquidations by supporting viable businesses.

Homebuyer Claims vs Financial Creditor Status: Evolving Jurisprudence under IBC

January 8, 2026 789 Views 0 comment Print

Courts are increasingly questioning whether all homebuyer claims qualify as financial debt. The key takeaway is a shift toward transaction-based scrutiny rather than automatic classification.

NCLT/NCLAT Delay Index: How Adjudicatory Backlogs Undermine Value Realisation under IBC

January 7, 2026 3360 Views 0 comment Print

This case highlights how delays before insolvency tribunals erode value and derail time-bound resolution. The key takeaway is that speed in adjudication is essential to achieving IBC’s objectives.

Beyond MSMEs: Can Pre-Pack Insolvency Framework Be Expanded to Mid & Large Corporates?

January 6, 2026 459 Views 0 comment Print

The analysis explains how restricting PPIRP to MSMEs is causing missed opportunities for value preservation. It highlights why larger corporates may benefit more from a regulated pre-pack framework.

Resolution Below Liquidation Value: Commercial Wisdom or Legal Time Bomb?

January 5, 2026 582 Views 0 comment Print

This article examines whether approving resolution plans below liquidation value aligns with economic logic under insolvency law and highlights the long-term legal risks such approvals may trigger.

AI in Business Valuation in India: Risks, Opportunities & Regulation

December 31, 2025 642 Views 0 comment Print

Examines AI’s impact on revenue projections, cost structures, and long-term valuation assumptions. Takeaway: AI can enhance analysis but cannot replace professional judgement.

Regulation 4E of IBBI (CIRP) Regulations, 2016: Handover of Real Estate Units to Homebuyers during CIRP

December 26, 2025 975 Views 0 comment Print

The new regulation allows possession of completed real estate units during insolvency, offering timely relief to compliant homebuyers without breaching the moratorium.

SWAMIH Investment Fund (Special Window for Affordable & Mid-Income Housing)

December 26, 2025 501 Views 0 comment Print

The initiative addresses delays in affordable and mid-income housing by funding only project completion, not developer bailouts. It demonstrates how structured, milestone-based financing can protect homebuyers and restore confidence in stressed real estate projects.

Income-tax Refunds Flagged Under RMS: What New SMS/E-mail Means for Taxpayers

December 25, 2025 2562 Views 0 comment Print

Learn why refund claims are being paused under a risk-based system and how timely reconciliation or revision can ensure smooth processing.

What Promoters Don’t Realize About Valuation in Mergers & Demergers

December 23, 2025 711 Views 0 comment Print

The analysis highlights that valuation is the foundation of restructuring, shaping fairness, regulatory approval, and long-term value rather than merely supporting a swap ratio.

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