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    <description>Former management of a corporate debtor must extend full cooperation and furnish records to the resolution professional under the Insolvency and Bankruptcy Code; Section 19 is mandatory and the Adjudicating Authority may direct compliance where assistance is withheld. The resolution professional&#039;s power to collect information under Section 18(1)(a) is enabling and illustrative, not restricted to transactions or records from only the preceding two years. Relevant earlier records may therefore be sought, and directions for cooperation and production of documents were granted with costs against the ex-directors.</description>
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