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Impact of Covid-19 on Financial Contracts

June 2, 2020[2020] 116 taxmann.com 833 (Article)
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With the outbreak of COVID pandemic, there have been several instances wherein parties are running to court for various reliefs, whether to obtain injunction from invocation of bank guarantee or to seek extension of letter of credit, but mostly to seek declaration that COVID is a force majeure event and therefore, there is an impossibility of performance of the obligations.
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