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    <description>The Tribunal upheld the dismissal of the application under Section 9 of the IBC, 2016, as the debt claimed could not be determined without reconciling accounts. The dispute raised by the Corporate Debtor was deemed genuine and substantial, requiring resolution through civil proceedings or arbitration. The appeal was dismissed without costs.</description>
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      <description>The Tribunal upheld the dismissal of the application under Section 9 of the IBC, 2016, as the debt claimed could not be determined without reconciling accounts. The dispute raised by the Corporate Debtor was deemed genuine and substantial, requiring resolution through civil proceedings or arbitration. The appeal was dismissed without costs.</description>
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