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Adjudicating Authority Can't Rule Mortgage Deeds Fraudulent u/s 66 Based Only on Resolution Professional's Claims.

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....Validity of transactions - on mere allegation made by the ‘Resolution Professional’, it was not open to the Adjudicating Authority to hold that mortgage deeds, in question, were made by way of transactions which come within the meaning of ‘fraudulent trading’ or ‘wrongful trading’ under Section 66.....