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    <description>Section 19(2) of the Insolvency and Bankruptcy Code, 2016 requires personnel of the corporate debtor, including directors and managing directors, to extend necessary cooperation to the resolution professional for effective conduct of the corporate insolvency resolution process. In that statutory context, access to accounting data, financial records and other assets was treated as part of the cooperation required to enable the resolution professional to discharge his functions. The respondent was therefore directed to extend necessary cooperation and furnish the records sought in aid of the resolution process.</description>
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