https://www.taxtmi.com/caselaws?id=794371 A liquidator cannot admit claims for provident fund interest and damages where the relevant assessments were made after the liquidation commencement date, even if the underlying default period arose earlier. The operative point is that post-commencement assessments do not form a valid basis for admission in liquidation for such liabilities. The Supreme Court found no reason to interfere with the NCLAT's view and dismissed the appeal, leaving that approach undisturbed. en-us Mon, 02 Feb 2026 00:00:00 +0530 Sat, 04 Jul 2026 08:15:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794371 A liquidator cannot admit claims for provident fund interest and damages where the relevant assessments were made after the liquidation commencement date, even if the underlying default period arose earlier. The operative point is that post-commencement assessments do not form a valid basis for admission in liquidation for such liabilities. The Supreme Court found no reason to interfere with the NCLAT's view and dismissed the appeal, leaving that approach undisturbed. Case-Laws IBC Mon, 02 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794371