Dissenting Secured Financial Creditors and Section 30(2) IBC: Unravelling the Challenges in Computation of Liquidation Value – By Hemang Mankar & Mohak Agarwal 

With this article, the author aims to analyse the approach of the Adjudicating Authority and the appellate forums in determining the minimum amount to be paid to the secured Dissenting Financial Creditors, the issues involved with their reasoning, and suggest an approach synchronous to the spirit of the Code.