Corporate insolvency resolution process amended with expanded disclosure, guarantor asset transfer rules, and new dissolution and restoration procedur...
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Disallowance finance cost - borrowings through debentures issued - objection that quantum of borrowing made together with the period of borrowings such rates of interest are highly excessive - Once it has been established through documentary evidence that borrowing has been made through the debentures and utilized for the purpose of business - cost incurred on redemption of debentures is allowable u/s 36(1)(iii)
Disallowance finance cost - borrowings through debentures issued - objection that quantum of borrowing made together with the period of borrowings such rates of interest are highly excessive - Once it has been established through documentary evidence that borrowing has been made through the debentures and utilized for the purpose of business - cost incurred on redemption of debentures is allowable u/s 36(1)(iii)
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