IBBI, NCLAT Delhi Judgement Dated 14/10/2025 – Form B under CIRP regulations permits set-off of mutual dealing between Corporate Debtor and Creditor 

Case of CNH Industries vs SREI Equipment Finance Limited, NCLAT Delhi Judgement Dated 14^th October 2025.The appellate tribunal held that Form-B under CIRP Regulations, contemplates specifically permits set-off mutual credit, mutual debts, or mutual dealings between the Corporate Debtor and Creditor. 

(Link: NCLAT Delhi Judgement Dated 14/10/2025)