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    <title>2022 (7) TMI 516 - Supreme Court</title>
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    <description>In contempt jurisdiction, the Court reiterated that punishment may be both curative and corrective, and that the contemnor should not be allowed to retain any advantage gained through contumacious conduct. Finding continued non-cooperation, no remorse and no apology, it imposed imprisonment and fine. The Court also held that it may pass restorative directions to neutralise transactions carried out through contempt, including declaring impugned disbursements void and inoperative and directing restoration of amounts with interest to the Recovery Officer, with coercive recovery measures available on default.</description>
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    <pubDate>Mon, 11 Jul 2022 00:00:00 +0530</pubDate>
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      <title>2022 (7) TMI 516 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=424961</link>
      <description>In contempt jurisdiction, the Court reiterated that punishment may be both curative and corrective, and that the contemnor should not be allowed to retain any advantage gained through contumacious conduct. Finding continued non-cooperation, no remorse and no apology, it imposed imprisonment and fine. The Court also held that it may pass restorative directions to neutralise transactions carried out through contempt, including declaring impugned disbursements void and inoperative and directing restoration of amounts with interest to the Recovery Officer, with coercive recovery measures available on default.</description>
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      <pubDate>Mon, 11 Jul 2022 00:00:00 +0530</pubDate>
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