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NCLT allows compounding of offence on failure of company to follow Accounting Standard

December 29, 2016[2017] 77 taxmann.com 270 (NCLT - Hyd.)/[2017] 136 CLA 160 (NCLT - Hyd.)/[2017] 139 SCL 312 (NCLT - Hyd.)
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CL: Where company did not follow accounting standards in preparation of annual account as stated in Director's Responsibility statement, hence, violated provision of section 217, on company's application, compounding was to be allowed subject to payment of compounding fees

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