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    <title>2026 (3) TMI 300 - CALCUTTA HIGH COURT</title>
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    <description>The legality of shifting a company&#039;s registered office where a resolution plan has been approved was upheld: the authority to permit relocation remains exercisable despite pendency of appeals absent a stay against the plan, and the appellate body&#039;s clarification left the administrative decision making power intact. The executive decision imposed conditional compliance, preservation of insolvency rights, and submission to any appellate directions. On that basis the transfer authorisation was held not to contravene the proviso governing shifts after plan approval, and the challenge to the relocation order was dismissed.</description>
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      <link>https://www.taxtmi.com/caselaws?id=787545</link>
      <description>The legality of shifting a company&#039;s registered office where a resolution plan has been approved was upheld: the authority to permit relocation remains exercisable despite pendency of appeals absent a stay against the plan, and the appellate body&#039;s clarification left the administrative decision making power intact. The executive decision imposed conditional compliance, preservation of insolvency rights, and submission to any appellate directions. On that basis the transfer authorisation was held not to contravene the proviso governing shifts after plan approval, and the challenge to the relocation order was dismissed.</description>
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