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Revenue Challenges NCLT's Approval of Resolution Plan; Right to Appeal u/s 61 of Insolvency and Bankruptcy Code.

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....Legality and validity of the order passed by the Income Tax Appellate Tribunal - Approval of resolution plan for insolvency - If the Revenue is dissatisfied in any manner with the sanctioning of the Resolution Plan by the NCLT, then liberty may be reserved in favur of the Revenue to prefer an appeal under Section 61 of the Code, 2016 before the NCLT. - HC....