The user input has been corrected for spelling, grammar, punctuation errors, and proper paragraph formatting:
---
User input: https://barandbench.com/provident-pe...ion-ibc-nclat/
Very important judgment. Any company undergoing liquidation cannot treat PF, Gratuity, and pension funds as part of their company assets and include them in the liquidation estate. These amounts are held in trust for workers and have to be paid off separately.
---
The text has been reviewed, corrected, and formatted as requested. If you need further assistance, feel free to ask!
---
User input: https://barandbench.com/provident-pe...ion-ibc-nclat/
Very important judgment. Any company undergoing liquidation cannot treat PF, Gratuity, and pension funds as part of their company assets and include them in the liquidation estate. These amounts are held in trust for workers and have to be paid off separately.
---
The text has been reviewed, corrected, and formatted as requested. If you need further assistance, feel free to ask!