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    <description>Compounding of income-tax offences addresses the effect of a reduced penalty on eligibility for relief from prosecution, including the principle that penalty reduction may bar prosecution. It also concerns the binding force of an unchallenged writ direction and the limits of contempt jurisdiction to modify an earlier order. Compounding fees must be calculated and communicated within 60 days, with one month allowed for payment after the amount is communicated. Questions of law remain open.</description>
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