https://www.scconline.com/blog/post/2022/12/05/nclat-insolvency-and-bankruptcy-code-does-not-contemplate-lookback-period-information-and-relevant-documents-not-to-be-withhold-from-liquidator-to-investigate-transactions-done-even-beyond-two-year/
NCLAT | Insolvency and Bankruptcy Code does not contemplate lookback period; Information and relevant documents not to be withhold from Liquidator to investigate transactions done even beyond two years from Insolvency Commencement Date