In order to club other charges such as interest, legal charges, balance cost of amortization and/or notice period rent with principal amount to meet threshold limit u/s 4 of IBC express stipulation has to be incorporated specifically in the agreement, the purchase order or the invoice and in the absence of the same, neither interest nor any other charges can be clubbed with the principal amount – North West Carrying Company, LLP Vs. Metro Cash and Carry India Pvt. Ltd. – NCLT Bengaluru Bench