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of CIRP - Fraudulent transactions - Transaction Auditor has admitted inability to comment on the transactions falling under Sections 43, 45 and 50 of IBC and in respect of fraudulent transactions under Section 66 of IBC also did not give a conclusive opinion and opined need of further investigation. - Adjudicating Authority directed to take appropriate steps to conduct a detailed and in-depth investigation of the transactions in dispute to arrive at a conclusive opinion - AT
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