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    <title>2021 (5) TMI 163 - CALCUTTA HIGH COURT</title>
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    <description>Contempt liability was assessed on whether a party wilfully disobeyed an earlier order by continuing as director/chairman and attending board meetings, and whether other directors could be liable for aiding and abetting. The court treated the underlying directions as requiring compliance with prior committee decisions and restricting office-holding based on estate-linked shares, but found the materials admitted competing interpretations and did not show a clear, explicit command breached deliberately. Applying the requirement of wilful disobedience proved beyond reasonable doubt, it held that contempt was not established against the alleged contemnor, and the derivative allegations against the directors also failed.</description>
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      <title>2021 (5) TMI 163 - CALCUTTA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=407284</link>
      <description>Contempt liability was assessed on whether a party wilfully disobeyed an earlier order by continuing as director/chairman and attending board meetings, and whether other directors could be liable for aiding and abetting. The court treated the underlying directions as requiring compliance with prior committee decisions and restricting office-holding based on estate-linked shares, but found the materials admitted competing interpretations and did not show a clear, explicit command breached deliberately. Applying the requirement of wilful disobedience proved beyond reasonable doubt, it held that contempt was not established against the alleged contemnor, and the derivative allegations against the directors also failed.</description>
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