https://www.taxtmi.com/caselaws?id=785832 Interest under Section 7Q and damages under Section 14B of the Employees' Provident Funds and Miscellaneous Provisions Act were held to remain uncrystallised where no final adjudication quantified them before commencement of CIRP. A claim admitted by the Resolution Professional for collation did not itself amount to statutory determination, and proceedings initiated after the insolvency commencement date could not continue during the Section 14 moratorium where they would create or enhance liabilities. The Resolution Plan therefore could validly provide for payment of the determined Section 7A provident fund contribution while excluding the unadjudicated interest and damages. en-us Tue, 27 Jan 2026 00:00:00 +0530 Mon, 02 Feb 2026 08:20:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785832 Interest under Section 7Q and damages under Section 14B of the Employees' Provident Funds and Miscellaneous Provisions Act were held to remain uncrystallised where no final adjudication quantified them before commencement of CIRP. A claim admitted by the Resolution Professional for collation did not itself amount to statutory determination, and proceedings initiated after the insolvency commencement date could not continue during the Section 14 moratorium where they would create or enhance liabilities. The Resolution Plan therefore could validly provide for payment of the determined Section 7A provident fund contribution while excluding the unadjudicated interest and damages. Case-Laws IBC Tue, 27 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785832