The main objective of the Code,2016 is to restructure and resolve insolvency of corporate persons, partnership firms and individuals promptly for leveraging the maximum value of assets of such persons. While proceeding therewith to also promote the entrepreneurship as well as accessibility to credit.
source https://www.caclubindia.com/articles/role-of-resolution-professionals-liquidators-in-respect-of-avoidance-transactions-47323.asp
source https://www.caclubindia.com/articles/role-of-resolution-professionals-liquidators-in-respect-of-avoidance-transactions-47323.asp
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