https://www.taxtmi.com/caselaws?id=469753 Claims for provident fund interest and damages assessed after the liquidation commencement date were not admissible in liquidation, because the statutory scheme permits only claims that existed and were provable as on that date. A later assessment could not be enforced by the liquidator merely because it related to an earlier period, and the refusal to accept the claim was consistent with the liquidation framework. The challenge to the liquidator's rejection therefore failed, and the additional provident fund claim remained rejected. en-us Tue, 24 Sep 2024 00:00:00 +0530 Thu, 02 Jul 2026 20:38:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469753 Claims for provident fund interest and damages assessed after the liquidation commencement date were not admissible in liquidation, because the statutory scheme permits only claims that existed and were provable as on that date. A later assessment could not be enforced by the liquidator merely because it related to an earlier period, and the refusal to accept the claim was consistent with the liquidation framework. The challenge to the liquidator's rejection therefore failed, and the additional provident fund claim remained rejected. Case-Laws IBC Tue, 24 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469753