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    <description>The Tribunal found certain transactions in the Corporate Debtor&#039;s books to be undervalued and preferential, declaring them void under Section 45 of the Insolvency and Bankruptcy Code, 2016. The 1st, 2nd, and 3rd Respondents were directed to repay specific amounts to the Liquidator within 60 days, along with interest. The application was disposed of accordingly.</description>
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      <description>The Tribunal found certain transactions in the Corporate Debtor&#039;s books to be undervalued and preferential, declaring them void under Section 45 of the Insolvency and Bankruptcy Code, 2016. The 1st, 2nd, and 3rd Respondents were directed to repay specific amounts to the Liquidator within 60 days, along with interest. The application was disposed of accordingly.</description>
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