Front Cover Front Cover Inside: About IIIPI 01-02 Contents 03 Message From Chairman — Editorial Board, IIIPI 04 Message From Chairman — Governing Board-IIIPI 05 Editorial: From Editor’s Desk 06-09 Address: Shri Sudhaker Shukla, Course Director, IICA; Former WTM, IBBI 10-15 Article: Digital Assets in Corporate Insolvency: Emerging Challenges for Valuation, Custody, and Recovery under the IBC Framework ββ Hiten Abhani 16-23 Article: Reverse CIRP in India: Innovation, Impact, and the Road Ahead ββ Vishal 24-29 Article: Cross-Border Commercial Transactions and India’s Insolvency Regime: The Hidden Costs of Territorial Moratorium ββ Anshuman Upadhyay 30-37 Article: CIRP under the IBC: The Expanding Role of Chartered Accountants ββ Peeyush Sharma 38-44 Article: Refining the Bankruptcy Process: Key Improvements for a Smoother Financial Recovery ββ S. Sidhartha 45-50 Case Study: Resolution of Educomp Infrastructure & School Management Ltd: A Case Study ββ Ashwini Mehra 51: Rezolution Engine 52-54: Legal Framework 55-67: IBC Case Laws 68-75: IBC News 76-78: International Development on Insolvency Law 79-82: Study Group Report on Taxation and Company Law Compliances Under IBC – Best Practices 83-84: IIIPI News 85-86: IIIPI Publications 87-93: Help Us to Serve You Better — Guidance on Common Issues Observed by IIIPI During Monitoring/ Inspections of IPs 94 Services 95 Book Your Advertisement 96 Time Out — IBC Crossword Back Cover Inside: Guidelines for Article Submission Back Cover