holding as under:
"4. Guarantee fees and Premium on debt restructuring:
During the financial year under consideration the assessee has paid guarantee
fees ... assessee has also paid Rs.1,72,71,000/- as premium on
restructuring of loans. The said premium has been paid to the Financial
holding as under:
"4. Guarantee fees and Premium on debt restructuring:
During the financial year under consideration the assessee has paid guarantee
fees ... assessee has also paid Rs.1,72,71,000/- as premium on
restructuring of loans. The said premium has been paid to the Financial
holding as under:
"4. Guarantee fees and Premium on debt restructuring:
During the financial year under consideration the assessee has paid guarantee
fees ... assessee has also paid Rs.1,72,71,000/- as premium on
restructuring of loans. The said premium has been paid to the Financial
holding as under:
"4. Guarantee fees and Premium on debt restructuring:
During the financial year under consideration the assessee has paid guarantee
fees ... assessee has also paid Rs.1,72,71,000/- as premium on
restructuring of loans. The said premium has been paid to the Financial
holding as under:
"4. Guarantee fees and Premium on debt restructuring:
During the financial year under consideration the assessee has paid guarantee
fees ... assessee has also paid Rs.1,72,71,000/- as premium on
restructuring of loans. The said premium has been paid to the Financial
holding as under:
"4. Guarantee fees and Premium on debt restructuring:
During the financial year under consideration the assessee has paid guarantee
fees ... assessee has also paid Rs.1,72,71,000/- as premium on
restructuring of loans. The said premium has been paid to the Financial
holding as under:
"4. Guarantee fees and Premium on debt restructuring:
During the financial year under consideration the assessee has paid guarantee
fees ... assessee has also paid Rs.1,72,71,000/- as premium on
restructuring of loans. The said premium has been paid to the Financial
holding as under:
"4. Guarantee fees and Premium on debt restructuring:
During the financial year under consideration the assessee has paid guarantee
fees ... assessee has also paid Rs.1,72,71,000/- as premium on
restructuring of loans. The said premium has been paid to the Financial
holding as under:
"4. Guarantee fees and Premium on debt restructuring:
During the financial year under consideration the assessee has paid guarantee
fees ... assessee has also paid Rs.1,72,71,000/- as premium on
restructuring of loans. The said premium has been paid to the Financial
Debtor had requested the lenders including the
Applicant for carrying out debt restructuring. Pursuant to which a
joint lenders' forum ... Reserve Bank of India
and the lenders including the Applicant decided to restructure the
facilities granted to the Corporate Debtor as a corrective action
taken
