https://latest.thedailyguardian.com/others/section-21-of-insolvency-bankruptcy-code-2016-old-wine-in-a-new-glass/April 3, 2021, 8:08 amhttps://latest.thedailyguardian.com/wp-content/uploads/2020/08/court.pngOthersThe intent of the IBC will be defeated if related parties are determined ‘in presenti’.