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SEBI’s consent is not mandatory for exercising power of compounding under Section 24A: SC

July 27, 2021[2021] 128 taxmann.com 362 (SC)
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COMPANY LAW/SEBI : Section 24A does not stipulate that consent of SEBI is necessary for SAT or Court before which such proceedings are pending to compound an offence; however, before taking a decision on whether to compound an offence punishable under section 24(1), SAT or Court must obtain views of SEBI for furnishing guidance to its ultimate decision

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