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    <description>A resolution professional facing compliance difficulty during the COVID-19 disruption sought additional time to complete audited financial results and other securities-law filings for a listed corporate debtor. The Tribunal, acting on its residual and procedural powers under the Insolvency and Bankruptcy Code framework, accepted that bona fide efforts had been made to obtain regulatory relief and that no response had been received, while also noting the practical disruption caused by the pandemic and the subsequent liquidation stage. It therefore granted extension of time up to 31.03.2021 for compliance with Regulation 24A and related SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 requirements.</description>
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