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    <description>Section 238 of the Insolvency and Bankruptcy Code, 2016 gives the Code overriding effect over inconsistent provisions of the Income-tax Act, 1961, so pending tax claims must be dealt with under the insolvency framework. In view of the commencement of the corporate insolvency resolution process, the connected appeals were treated as infructuous and disposed of for statistical purposes, with liberty to seek reinstatement if permissible in law.</description>
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