https://www.taxtmi.com/caselaws?id=422132 Delay in post-merger compliance may be condoned where the applicant shows bona fide efforts, correspondence with revenue authorities on stamp duty formalities, and disruption caused by the Covid-19 period. The Tribunal accepted that the default was not wilful and that the stated circumstances were beyond the applicant's control, so the 451-day delay was condoned and time for compliance was extended. en-us Thu, 21 Apr 2022 00:00:00 +0530 Tue, 10 May 2022 08:54:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422132 Delay in post-merger compliance may be condoned where the applicant shows bona fide efforts, correspondence with revenue authorities on stamp duty formalities, and disruption caused by the Covid-19 period. The Tribunal accepted that the default was not wilful and that the stated circumstances were beyond the applicant's control, so the 451-day delay was condoned and time for compliance was extended. Case-Laws Companies Law Thu, 21 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422132