If the provision of Section 55 of the Companies Act, 2013 is to be complied, it can be complied only after the approval of the Resolution Plan. Before the approval of the Resolution Plan is approved by the Adjudicating Authority, the Resolution Plan being mere a proposal, the question of following Section 55 of the Companies Act, 2013 does not arise- Renaissance Steel India Pvt. Ltd. Vs. Electrosteel Steels Ltd.- NCLAT

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