Section410
The Companies Act, 2013

Constitution of Appellate Tribunal

In force From 01 Apr 2014 Act 18 of 2013 As on 14 Oct 2026

Act 18 of 2013 Ministry Corporate Affairs Enacted 29 Aug 2013 In force 01 Apr 2014 Cited by 3 provisions Instruments 3

Section 410 of the Companies Act, 2013 deals with constitution of Appellate Tribunal. The Central Government shall, by notification, constitute, with effect from such date as may be specified therein, an Appellate Tribunal to be known as the National Company Law Appellate Tribunal consisting of a chairperson and such number of Judicial and Technical Members, , as the Central Governme The Act came into force on 01 Apr 2014.

The Central Government shall, by notification, constitute, with effect from such date as may be specified therein, an Appellate Tribunal to be known as the National Company Law Appellate Tribunal consisting of a chairperson and such number of Judicial and Technical Members, 1***, as the Central Government may deem fit, to be appointed by it by notification, 2[for hearing appeals against--

(a) the 3[orders of the Tribunal or of the National Financial Reporting Authority] under this Act; and

(b) any direction, decision or order referred to in 4section 53A of the Competition Act, 2002 (12 of 2002) in accordance with the provisions of that Act].

Section 410, The Companies Act, 2013 (Act 18 of 2013).

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

Related judgements & precedents

These are some judgments that construed this section, and hold precedence value. They hold authority on how to read, interpret and use this section.

  1. Madras Bar Association vs Union of India

    Supreme Court of India Binding (Supreme Court, Constitution Bench) Reportable

    Court's Decision & Legal Precedent

    The Constitution Bench found no merit in the challenge to the constitutional validity of the NCLT constituted under Section 408, holding that the creation of the Tribunal and the transfer to it of company jurisdiction had already been upheld in the 2010 Constitution Bench judgment; but it struck down the accompanying qualification and selection provisions, holding Section 409(3)(a) and (e) and Section 411(3) invalid and Section 412(2) not valid, and directed that the defects be cured in accordance with para 120 of the 2010 judgment.

    On this section: Construes Section 410 as the source of the NCLAT's unlimited appellate jurisdiction over NCLT orders and upholds the Central Government's power under it to constitute the Appellate Tribunal of a Chairperson and judicial and technical members.

    Read the full order on eCourts India

The holding above is the ratio decidendi as extracted from the judgment by eCourts India, reproduced unaltered — it is a rendering of the court's reasoning, not a substitute for its words. Read the order itself before relying on it.

Judgments citing this section

These may be obiter dicta or a precedent, for you to study. These are the judgments where this section is quoted.

  1. Supreme Court of India 26 Sep 2025 SCIN010073582020

    … the powers of the ED to attach the property of the Corporate Debtor which was undergoing CIRP, or on any other legal issues involved in the other connected Appeals (i.e. the present Civil Appeals) pending before this Court. 27. In this regard, it is pertinent to note that the NCLT and NCLAT are constituted under Section 408 and 410 of the Companies Act, 2013 and not under the IBC. The jurisdiction and powers of the NCLT and NCLAT are well circumscribed under Section 31 and Section 60 so far as NCLT is concerned, and under Section 61 of IBC so far as the NCLAT is concerned. Neither the NCLT nor the NCLAT is vested with the powers of judicial …

    Read this order on eCourtsIndia

  2. Supreme Court of India 02 May 2025 SCIN010197612020

    … the powers of the ED to attach the property of the Corporate Debtor which was undergoing CIRP, or on any other legal issues involved in the other connected Appeals (i.e. the present Civil Appeals) pending before this Court. 27. In this regard, it is pertinent to note that the NCLT and NCLAT are constituted under Section 408 and 410 of the Companies Act, 2013 and not under the IBC. The jurisdiction and powers of the NCLT and NCLAT are well circumscribed under Section 31 and Section 60 so far as NCLT is concerned, and under Section 61 of IBC so far as the NCLAT is concerned. Neither the NCLT nor the NCLAT is vested with the powers of judicial …

    Read this order on eCourtsIndia

  3. Supreme Court of India 03 Dec 2019 SCIN010339642019

    … of the Companies Act, 2013 simply states that the Central Government shall constitute a National Company Law Tribunal, to exercise and discharge such powers and functions as are or may be, conferred on it by or under the Companies Act or any other law for the time being in force. Insofar as NCLAT is concerned, Section 410 of the Companies Act merely states that the Central Government shall constitute an Appellate Tribunal for hearing appeals against the Orders of the Tribunal. The matters that fall within the jurisdiction of the NCLT, under the Companies Act, 2013, lie scattered all over the Companies Act. Therefore, Sections 420 and …

    Read this order on eCourtsIndia

Made under this section, and citing it

3 instruments name this provision in its title or its text without being made under it.

All subordinate legislation

Questions about Section 410

What have the courts held on Section 410 of the Companies Act?

Madras Bar Association vs Union of India is the leading judgment on this section among those set out below: Construes Section 410 as the source of the NCLAT's unlimited appellate jurisdiction over NCLT orders and upholds the Central Government's power under it to constitute the Appellate Tribunal of a Chairperson and judicial and technical members.

How do I find court cases under Section 410 of the Companies Act?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Companies Act 410, section 410 Companies Act, section 410 of the Companies Act. People searching for it also type companies act 2006 section 410. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome. 1 reported judgment on this section is set out on this page, beginning with Madras Bar Association vs Union of India.

What should I read with Section 410 of the Companies Act, and has it changed?

3 other provisions in this corpus refer back to it. 3 instruments name it without being made under it, most recently In exercise of powers conferred by section 408 and 410 of the Companies Act, 2013 (2016), then In exercise of powers conferred by section 410 of the Companies Act, 2013 (2016).

When did Section 410 of the Companies Act come into force?

Section 410 of the Companies Act, cited as Companies Act 410, came into force on 01 Apr 2014, having been enacted on 29 Aug 2013. It is in force as at the date shown on this page.

Other sections of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 14 Oct 2026. This page is not a substitute for legal advice.