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<h1>Undervalued transactions: liquidator can seek reversal and voidance of non arm's length transfers outside ordinary business period.</h1> Undervalued transactions permit the liquidator or resolution professional to apply to the Adjudicating Authority to declare and reverse transactions made during the relevant period that are gifts or transfers for significantly inadequate consideration and that did not occur in the corporate debtor's ordinary course of business, enabling voidance and restoration of the debtor's estate under the Chapter.