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CIRP plea admitted when there was an independent transaction of sale giving rise to an operational debt

September 7, 2020[2020] 118 taxmann.com 476 (NCL-AT)
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IBC: Where there was an independent transaction of sale giving rise to an operational debt and there was default in payment of same, that independent transaction could not be doubted or put into shadows due to other dealings between parties and/or their sister concerns, hence section 9 application on basis of said operational debt being due had rightly been admitted

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