This inspection reports case insensitive comparison that can be replaced with equals(..., ignoreCase = true). By using equals() you won't have to allocate any extra strings with toLowerCase()/toUpperCase() to do the comparison.

For example:

fun main() {
    val a = "KoTliN"
    val b = "KOTLIN"
    println(a.toLowerCase() == b.toLowerCase()) // can be replaced with "a.equals(b, ignoreCase = true)"
}

Note: May change semantics for some locales.