https://www.taxtmi.com/caselaws?id=384726 The NCLT held that provident fund, pension fund, and gratuity fund dues are not part of the liquidation estate under the I&B Code. The State Bank of India's appeal was dismissed, affirming that these funds are not to be included in asset distribution under Section 53. en-us Mon, 19 Aug 2019 00:00:00 +0530 Tue, 10 Sep 2019 11:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384726 The NCLT held that provident fund, pension fund, and gratuity fund dues are not part of the liquidation estate under the I&B Code. The State Bank of India's appeal was dismissed, affirming that these funds are not to be included in asset distribution under Section 53. Case-Laws Insolvency and Bankruptcy Mon, 19 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384726