https://www.taxtmi.com/caselaws?id=786393 Section 10A suspension grants statutory immunity by excluding defaults that arose during the suspended period from computation of debt and default; the tribunal rejected an attempt to re anchor the date of default to evade that immunity and held the principal one time defaults occurring within Section 10A must be ignored, while recurring interest liability may be considered after the period. Because excluding those defaults reduced the remaining debt below the statutory threshold for a Section 7 petition, the petition was non maintainable and the appeal was dismissed. en-us Tue, 10 Feb 2026 00:00:00 +0530 Thu, 12 Feb 2026 09:03:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786393 Section 10A suspension grants statutory immunity by excluding defaults that arose during the suspended period from computation of debt and default; the tribunal rejected an attempt to re anchor the date of default to evade that immunity and held the principal one time defaults occurring within Section 10A must be ignored, while recurring interest liability may be considered after the period. Because excluding those defaults reduced the remaining debt below the statutory threshold for a Section 7 petition, the petition was non maintainable and the appeal was dismissed. Case-Laws IBC Tue, 10 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786393