The appellant sought details regarding the corporate insolvency resolution process (CIRP) of Micro Dynamics Pvt. Ltd, including the receipt and upload dates of the admission order and constitution of the Committee of Creditors (CoC). The CPIO stated that this information was not held by the Board. The Appellate Authority noted that under Section 2(f) of the RTI Act, a public authority is not required to create new information, and the requested data was not in the possession or control of the IBBI. It observed that communications between the resolution professional and the Board contain commercial information whose disclosure could harm competitive positions. Consequently, such information is exempt under Section 8(1)(d) of RTI Act. The appeals were disposed of without ordering additional disclosure.