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Search Results for Tag : Compounding of

News

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



SC: Grant of Leave for Compounding Offences at Appellate Stage is not Automatic on Settlement(12.02.2021)

Supreme Court has observed that grant of leave as contemplated by Section 320(5) of the Code of Criminal Procedure, 1973 is not automatic nor it has t.....

Tags : SC, Compounding Offences



Delhi HC Issues Notice on Plea Seeking On the Spot Compounding of Traffic Challans(05.03.2020)

Delhi High Court has issued notices to Delhi Government, Commissioner of Delhi Police, and Ministry of Road Transport and Highways in a plea seeking o.....

Tags : Delhi High Court, On the Spot Compounding of Traffic Challans



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



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



Delhi HC Uphelds Validity of notif. for Compounding Offences Before Prosecution Under FCRA(16.09.2022)

Delhi High Court has upheld the validity of Ministry of Home Affairs' notification dated April 26, 2013 specifying the officers competent for compound.....

Tags : Delhi High Court, FCRA, Compounding Offence



Bom. HC: Trial Court can Compound Offence u/s 138 NI Act at Initial Stage w/o Consent of Complainant(01.12.2023)

Bombay High Court has held that when the application for compounding offences u/s 138 of the NI Act is made at the initial stage of the case and if th.....

Tags : Bombay High Court, Compounding Offences, Negotiable Instruments, Consent



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



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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