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Bank guarantee furnished by debtor pursuant to consent order wouldn't fall u/s 14(1) of IBC

March 18, 2020[2020] 115 taxmann.com 10 (Bombay)
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IBC : Where bank guarantee furnished by corporate debtor in favour of applicant was an independent transaction and was issued pursuant to a consent order passed by Court and was not a step in execution of any arbitral award, and thus, would not fall under section 14(1); it could have been rightly encashed

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