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    <title>2026 (1) TMI 1354 - NATIONAL COMPANY LAW APPELLATE TRIBUNAL PRINCIPAL BENCH, NEW DELHI</title>
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    <description>Clarifies that a resolution applicants contractual right to alter acquisition structure under an approved plan is permissible when exercised with Committee of Creditors approval, and such modification does not breach the time limit for completion of the corporate insolvency resolution process where the approved plan was filed before the adjudicating authority; operational creditors are entitled to the amounts provided in the approved plan and no overpayment claim was established by appellant; employees provident fund and gratuity must be paid in full and are not subject to the monetary cap proposed by the resolution applicant, thereby preserving employee dues under the plan.</description>
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      <description>Clarifies that a resolution applicants contractual right to alter acquisition structure under an approved plan is permissible when exercised with Committee of Creditors approval, and such modification does not breach the time limit for completion of the corporate insolvency resolution process where the approved plan was filed before the adjudicating authority; operational creditors are entitled to the amounts provided in the approved plan and no overpayment claim was established by appellant; employees provident fund and gratuity must be paid in full and are not subject to the monetary cap proposed by the resolution applicant, thereby preserving employee dues under the plan.</description>
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