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    <description>Giving-effect orders implementing an approved corporate insolvency resolution plan recomputed taxable income at nil and eliminated tax demands for the relevant assessment years. Revenue claims not included in the resolution plan were treated as extinguished, reflecting the plan&#039;s binding effect on statutory authorities. Consequently, the revenue&#039;s and assessee&#039;s cross-appeals no longer required adjudication and became infructuous.</description>
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