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Bharat’s – Treatise on Insolvency & Bankruptcy Code (Set Of 2 Volumes) (4th Edition) by V. S. Wahi



As amended by The Insolvency & Bankruptcy Code (Amendment) Act, 2021

Categories: Insolvency and Bankruptcy Code (IBC)
Publisher: Bharat Law House Pvt Ltd


About Book:Treatise on Insolvency & Bankruptcy Code contains an exhaustive commentary on various provisions of the Code along with the relevant case law from Indian and foreign Courts. The author has also delved upon the provisions contained in insolvency and bankruptcy laws of some other countries especially of USA and UK which have bearing on the Indian law. Every attempt has been made to critically examine the issues and matters concerning the provisions of the Code.

The insertion of new Chapter III-A on Pre-packaged Insolvency Resolution Process in the Code is one of the important measures taken by the Government to address the specific requirements of MSMEs in respect of resolution of their insolvency, due to the unique nature of their businesses and simple corporate structures. The present edition adequately deals with this new process.

We are confident that the Courts, National Tribunals, advocates, chartered accountants, company secretaries, insolvency professionals, researchers and other professionals concerned with insolvency and bankruptcy disputes and matters would find the commentary a very useful reference guide.

Author: V. S. Wahi

About Author:

V. S. Wahi :V. S. Wahi, an Advocate, has a rich and diverse experience of more than forty years in the field of corporate laws and taxation. He is formerly an officer of Indian Revenue Service, and has served in various senior positions in Income Tax Department including Chief Commissioner of Income Tax-1 Delhi. Besides holding senior positions in the Income tax Department, he has also worked on deputation as Senior Manager (Finance & Tax) at National Thermal Corporation Ltd; Asstt Director General, Central Economic Intelligence Bureau, New Delhi; and Director & Secretary, Company Law Board in the Department of Company Affairs, Government of India. Post-retirement he also held the position of Member, Company Law Board, in the Ministry of Corporate Affairs, New Delhi.

During government service Mr Wahi has been member of several Government Committees including Member of the “Expert Group on Transfer Pricing” constituted by the CBDT, Department of Revenue, Ministry of Finance, New Delhi.

He obtained degree in B.Com (Hons) from SRCC, Delhi; LL.B from Faculty of Law, Delhi; MBA from FMS, Delhi and M Phil from Punjab University.

After retirement from IRS he joined legal profession and since then practicing law in the field of corporate taxation; international tax; transfer pricing; company law; and business and commercial laws. He was also a Senior Partner of Khaitan & Company, Advocates & Solicitors for about four years and has been advising several large and multinational companies in the field of corporate laws, international tax, transfer pricing; corporate taxation and other related business and commercial laws. He has also worked as Independent Director on the board of the SIDBI Venture Capital Company Limited, Mumbai. He is also Member of India Branch of International Fiscal Association, Rotterdam, Netherlands. Besides he has also been former Co-chairman of the Direct Tax Committee of PHD Chamber of Commerce and Industry, New Delhi; Member Steering Committee on DTC, of ASSOCHAM, New Delhi and Member Direct Tax Committee, ASSOCHAM, New Delhi.

Mr. Wahi has also contributed several papers and articles on International tax, transfer pricing, and corporate laws. He has also authored “Tax Laws Lexicon” and “Transfer Pricing”.

About Publisher:Bharat is a ‘trade-name’ for a group of concerns, popularly known as Bharat Law House and Bharat Law House Pvt. Ltd. Bharat is one of the most reputed publishers of law books with an experience of over six decades. It possess a very diverse range of publications covering not only the area of taxation – direct and indirect – but also company law, insolvency capital market, finance, industrial law, foreign exchange, commercial, civil and criminal laws. The students publications for CA, CS, CMA, CFA, MBA, graduate and post-graduate studies have carved out a niche for themselves. The Publication House has a professionally qualified team with strong in-house capabilities. Their strength lies in the patronage of legal luminaries in every field. They strive for accuracy, authenticity and sincerity.

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