https://www.scconline.com/blog/post/2021/10/06/does-unsecured-loan-with-no-returns-have-the-effect-of-time-value-of-money-and-be-covered-under-the-commercial-borrowing-under-the-ibc-code/
Does Unsecured Loan with No Returns have the Effect of Time Value of Money and be Covered under the Commercial Borrowing under the IBC Code?