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of <h1>High Court directs ITAT to refer penalty waiver question under Income-tax Act</h1> The High Court of Kerala directed the Income-tax Appellate Tribunal to refer a question regarding the waiver of penalty under section 273A(5) of the ... Reference, Penalty, Waiver Of Penalty, Question Of Law The High Court of Kerala directed the Income-tax Appellate Tribunal to refer a question regarding the waiver of penalty under section 273A(5) of the Income-tax Act, 1961. The original petition was disposed of accordingly.
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