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of <h1>Kerala High Court Upholds Tribunal Decision on Penalty Proceedings for Abkari Contractor</h1> The High Court of Kerala upheld the Tribunal's decision to cancel penalty proceedings against an abkari contractor for under-reporting income from arrack ... Question Of Law, Search And Seizure The High Court of Kerala upheld the Tribunal's decision to cancel penalty proceedings against an abkari contractor for under-reporting income from arrack sales. The Court directed the Income-tax Appellate Tribunal to refer five questions regarding the cancellation of penalties under section 271(1)(c) of the Income-tax Act.
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