17 February 2020


Search Results for Tag : Compounding of

Judgments

Tribunal has jurisdiction to compound the offence where alternative punishment of fine is prescribed in place of imprisonment and where no case is pending before the Special Court(29.08.2017)

Present appeal is filed against impugned order passed by the National Company Law Tribunal. The Appellants failed to file its Annual Return for the fi.....

Tags : Offence, Compounding of, Jurisdiction

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Court has discretion to close the proceedings on being satisfied that, complainant has been duly compensated even in absence of consent for compounding of offence(05.10.2017)

Present appeals have been preferred against the order of the High Court rejecting the prayer of the Appellants for compounding the offence under Secti.....

Tags : Offence, Compounding of, Grant

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News

CBDT Issues New Norms for Compounding of Offences(17.06.2019)

Central Board of Direct Taxes (CBDT) has issued new norms for compounding of offences under black money law. These will replace the old Guidelines. Th.....

Tags : CBDT, Compounding of offences

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Gujarat HC: To Compound Tax Evasion Offences, Assessee Should Pay Whole Tax Amount Evaded(31.01.2020)

Gujarat High Court has held that 100% of the tax sought to be evaded is to be paid for compounding of a tax evasion offences under Section 276C (1) of.....

Tags : Gujarat High Court, Compounding of Tax Evasion Offence

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CESTAT, Mumbai: Application for Compounding of Offence Can Not be Rejected on Technical Grounds(20.02.2020)

Custom, Excise & Service Tax Appellate Tribunal (CESTAT), Mumbai has held that the purpose of compounding of offence against the payment of compoundin.....

Tags : Customs Excise and Service Tax Appellate Tribunal, Application for Compounding of Offence

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