Citation Codes Equivalent Citations citation codes Case Number IA(I.B.C) - 391/2021 Acts SECTION 53 INSOLVENCY AND BANKRUPTCY CODE 2016 SECTION 230 COMPANIES ACT 2013 SECTION 79 INCOME TAX ACT 1961 COMPANIES ACT 2013 INCOME TAX ACT 1961 SECTION 10 INSOLVENCY AND BANKRUPTCY CODE 2016 Section 31 of IBC, 2016. Section 5(26) of the IBC, 2016 Consumer Protection Act, 2010 Section 38, 39, 40 and 41 of IBC, 2016 r.w. Regulations 16 to 30 of Liquidation Process Regulations, 2016 provisions of Section 30(2) of the IBC, 2016. 176 177 Section 14(2) Sections 43, 45, 49, 66 provisions of Section 14 of IBC, 2016. Section 35(1)(n) r.w. Section 60(5)(c) of IBC, 2016, Section 35(1)(n) r.w. Section 60(5) of the IBC, 2016 r.w. Regulation 32A of the IBBI (Liquidation Process) Regulations, Section 32(e) or 32(f) of Liquidation Process Regulations, 2016. provisions of Section 5(16) of IBC, 2016 r.w. Regulation 2(ea) provisions of Section 53 of IBC, 2016 Liquidation Process Regulations, 2017 Section 35(1)(f) r/w Section 35(1)(n) r/w Regulation 32 r/w Regulation 32A of the Liquidation Process Regulations, 2017. M/s. Companies Act, 2013 or SEBI Regulations, regulations 32 and 32A of Liquidation Regulations r.w. Section 35(1)(f) of the IB Code provisions of Section 60(5)(c) of IBC, 2016 50 resolution. Section 5(26) of IBC, 2016 Section 43, 45, 49 and 66 of the IBC, 2016 Section 60(S)(c) of IBC, 2016. Section 54 of the IB Code. Rule 19A(5) of the Securities Contracts (Regulations) Rules 1995 and under Regulation 31(A) See more information ... Smart Summary Please sign up to generate summary. JUDGMENT NITIN JAIN LIQUIDATOR OF PSL LTD v. LUCKY HOLDINGS PVT. LTD.