NCLAT: Audit Report Alone Not Enough to Prove Fraud in Commercial Deal Under Section 66(2) IBC - 29.09.2025

NCLAT, Principal Bench, New Delhi, held that a transactional audit report alone cannot serve as conclusive proof of fraudulent trading under Section 66 of the IBC, 2016, emphasizing that additional evidence is necessary to establish fraud in such commercial transactions.

Tags : Audit Report Commercial Deal Fraud

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