https://www.taxtmi.com/highlights?id=102534 Finality of prior adjudication barred a former director from challenging creditors' claims in winding-up proceedings in an individual capacity. Earlier proceedings between the former director and the Official Liquidator had conclusively determined that he lacked locus standi to raise such objections. Because that determination had attained finality between the parties and arose in identical circumstances, no different position applied. The appeal was therefore not maintainable and was dismissed with costs. en-us Mon, 10 Aug 2026 12:07:24 +0530 Mon, 10 Aug 2026 12:07:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=102534 Finality of prior adjudication barred a former director from challenging creditors' claims in winding-up proceedings in an individual capacity. Earlier proceedings between the former director and the Official Liquidator had conclusively determined that he lacked locus standi to raise such objections. Because that determination had attained finality between the parties and arose in identical circumstances, no different position applied. The appeal was therefore not maintainable and was dismissed with costs. Highlights Companies Law Mon, 10 Aug 2026 12:07:24 +0530 https://www.taxtmi.com/highlights?id=102534