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Guarantor co. would also come within ambit of Corporate debtor qua financial creditor under IBC

January 7, 2019[2019] 101 taxmann.com 44 (NCL-AT)
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IBC : Where corporate debtor had given 'guarantee' on behalf of principal borrower for items referred to in sub-clause (a) of section 5(8), guarantor company would also come within meaning of 'corporate debtor' qua 'financial creditor' in whose favour guarantee had been given

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