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Pledging of shares by corporate debtor doesn’t amount to a guarantee so as to bring it within ambit of financial debt

October 21, 2020[2020] 119 taxmann.com 241 (NCL-AT)
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IBC : Where appellant lent money to third party, and not to corporate debtor directly, creation of pledge of shares by corporate debtor would not tantamount to a guarantee or indemnity so as to bring it within meaning of financial debt

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