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Informative

NCLAT Admits ₹340 Cr Net Claim of CNH Industrials After Set-Off, Confirms Nil CIRP Payout

Update / Judgement Date

14 Dec 2025

Source

Taxscan

Author

Sakshi Bhardwaj — WCP Legal Desk

Reading Time

1 min read

Income Tax

NCLAT held that Form B allows consideration of mutual dealings and admitted CNH Industrials’ net claim of ₹340 crore after set-off, while confirming that no payout would be made under the CIRP.