Tribunal imposes lenient penalty for CSR disclosure violations under Companies Act Sections 134(3)(o) and 135(2); appeal dismissed.

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....Compounding of offences u/s 134(3)(o) r.w.s 135(2) - violation of disclosure of Director’s Report and the details of the CSR Policy developed and implemented - since, Tribunal having taken lenient view has calculated penal amount is less than 33% of the total maximum penal amount payable - no merit in the appeal....