Case of Anubhav Anilkumar Aggarwal vs Rajendra Kumar Girdhar, NCLAT Delhi Judgement Dated 21st November 2025. The case involved a payment arrangement where 99% of the payment was required before the seller even owned the debt, which the appellate tribunal viewed as a pre-planned diversion of funds from the Corporate Debtor. It held that once a transaction has been held to a fraudulent transaction there is no limitation to look back if the other ingredients of Section 66 (1) of the Insolvency and Bankruptcy Code are satisfied.