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    <description>The Tribunal upheld the imposition of compounding fees and penalties on the appellant Company and its Directors for non-disclosure of the Director&#039;s Report and CSR Policy under Sections 134(3)(o) and 135(2) of the Companies Act, 2013. Despite acknowledging the introduction of the new law and clarity issues, the Tribunal found no merit in the appeal and dismissed it, emphasizing the justified nature of the penalties imposed.</description>
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      <description>The Tribunal upheld the imposition of compounding fees and penalties on the appellant Company and its Directors for non-disclosure of the Director&#039;s Report and CSR Policy under Sections 134(3)(o) and 135(2) of the Companies Act, 2013. Despite acknowledging the introduction of the new law and clarity issues, the Tribunal found no merit in the appeal and dismissed it, emphasizing the justified nature of the penalties imposed.</description>
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