https://www.taxtmi.com/caselaws?id=429979 The limitation objection failed because the appeal was filed within the Supreme Court's extended pandemic-related period. Provident fund dues were treated as having a special statutory status under the insolvency framework and could not be diluted as ordinary operational claims under a resolution plan. The tribunal applied the settled position that provident fund amounts, including statutory accretions such as damages and interest, are excluded from the liquidation estate and must be paid in full. The resolution plan could not lawfully ignore the admitted provident fund claim, and the appellant was entitled to receive the balance amount due. en-us Wed, 02 Nov 2022 00:00:00 +0530 Wed, 09 Nov 2022 07:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429979 The limitation objection failed because the appeal was filed within the Supreme Court's extended pandemic-related period. Provident fund dues were treated as having a special statutory status under the insolvency framework and could not be diluted as ordinary operational claims under a resolution plan. The tribunal applied the settled position that provident fund amounts, including statutory accretions such as damages and interest, are excluded from the liquidation estate and must be paid in full. The resolution plan could not lawfully ignore the admitted provident fund claim, and the appellant was entitled to receive the balance amount due. Case-Laws Insolvency and Bankruptcy Wed, 02 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429979