The article is devoted to the study of the problem of recognition by an arbitration court of restitution claims within bankruptcy cases. The main objective of the research is to identify key aspects of interpretation and application of Article 4 of Federal Law No. 127-FZ «On Insolvency (Bankruptcy)», concerning the nature of restitution claims and their inclusion mechanism in the register of creditors. The author conducts a comparative analysis of current Russian legislation and judicial practice over recent years, investigating the impact of bilateral restitution on the legal standing of those making such claims and determining criteria used by courts when assessing the reality of restitution obligations. The conclusions drawn allow for formulating recommendations aimed at improving legislative regulations and creating uniform judicial practices that enhance the efficiency of bankruptcy proceedings while ensuring balance between interests of all involved parties