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    <title>Directors&#039; Penalty Reduced in Cost Audit Report Case u/s 233B(11) of Companies Act; Highlights Fine Disparity.</title>
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    <description>Fine for non preparation &amp; filing of Cost Audit Report in time - prosecution u/s 233B(11) of the Companies Act - the Company and the Directors have not been treated equally - reduced penalty from 2 lakhs to 40 thousands on director</description>
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