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    <description>The Tribunal found no merit in the appeal filed by the Income Tax Department. The treatment of the claim in the Resolution Plan was in compliance with the IBC, and the appeal was disposed of with no interference in the impugned order.</description>
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      <description>The Tribunal found no merit in the appeal filed by the Income Tax Department. The treatment of the claim in the Resolution Plan was in compliance with the IBC, and the appeal was disposed of with no interference in the impugned order.</description>
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