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NCLAT affirmed the resolution plan's approval, rejecting appellant's objections regarding financial creditors' claims and resolution professional's (RP) conduct. The tribunal held that: (1) the two financial creditors had settled inter se claim disputes without manipulation, (2) RP adequately addressed land lease concerns from government, (3) valuation reports were confidentially maintained per regulations, and (4) the resolution plan received 100% vote share in the 9th Committee of Creditors meeting. The court emphasized the limited judicial review scope under IBC, prioritizing CoC's commercial wisdom when statutory compliance is demonstrated. Consequently, the appeal was dismissed, validating the resolution plan's approval.