Foreign portfolio investment liberalisation extends listed equity access to all individual persons resident outside India, subject to limit monitoring...
Unsubstantiated exempt agricultural income claim sustains concealment penalty after disclosure only on departmental detection and no bona fide evidenc...
Insolvency and BankruptcySeptember 13, 2022Case LawsAT
CIRP - Financial Creditors - The ‘Deed of Hypothecation’ is merely creation of security interest and a mere security of interest created by hypothecation or mortgage does not constitute a financial debt. From our commercial understanding ‘Deed of Hypothecation’ is not a ‘Deed of Guarantee’ - The ‘Deed of Hypothecation’ cannot be a basis to declare the parties as financial creditors - AT
CIRP - Financial Creditors - The ‘Deed of Hypothecation’ is merely creation of security interest and a mere security of interest created by hypothecation or mortgage does not constitute a financial debt. From our commercial understanding ‘Deed of Hypothecation’ is not a ‘Deed of Guarantee’ - The ‘Deed of Hypothecation’ cannot be a basis to declare the parties as financial creditors - AT
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