Offence Compounding Under Companies Act Now Tribunal-Approved, No Special Court Needed Post-Amendment; Referencing NCLAT Rulings and Section 441(6). https://www.taxtmi.com/highlights?id=58789 Compounding of offence u/s 233B of the Companies Act, 1956 read with the Companies (Cost Audit Report) Rules, 2011 - The amendment takes away the need of taking permission of Special Court - In the case on hand, even though prosecution is pending without seeking permission from the concerned Court, this Tribunal can compound the offence relying upon the aforesaid two judgments of the Hon'ble NCLAT and the amended Section 441(6) of Companies Act, 2013. - Tri en-us Thu, 15 Jul 2021 16:02:01 +0530 Thu, 15 Jul 2021 16:02:01 +0530 TaxTMI RSS Generator Offence Compounding Under Companies Act Now Tribunal-Approved, No Special Court Needed Post-Amendment; Referencing NCLAT Rulings and Section 441(6). https://www.taxtmi.com/highlights?id=58789 Compounding of offence u/s 233B of the Companies Act, 1956 read with the Companies (Cost Audit Report) Rules, 2011 - The amendment takes away the need of taking permission of Special Court - In the case on hand, even though prosecution is pending without seeking permission from the concerned Court, this Tribunal can compound the offence relying upon the aforesaid two judgments of the Hon'ble NCLAT and the amended Section 441(6) of Companies Act, 2013. - Tri Highlights Companies Law Thu, 15 Jul 2021 16:02:01 +0530 https://www.taxtmi.com/highlights?id=58789