virtualbox.org

CPU : Intel(R) Core(TM) i7-10700 CPU @ 2.90GHz 2.90 GHz
Host : Windows 10 Pro 20H2 (latest)
VirtualBox version : 6.1.18
Hyper-v : ON (Virtual Machine Platform use)

issue :
Windows 10 guest(64bit) is BSOD
LInux guest(Debian 10.9 32bit) : Bad RIP value kernel panic

Try with Hyper-V off: HMR3Init: Attempting fall back to NEM (Hyper-V is active).

If the VM boots with Hyper-V off but fails with Hyper-V on, then Virtualbox is not yet ready for running this OS in Hyper-V-enabled situations. Running under Hyper-V is still in development.