M/s. Kurele Packaging Private Ltd., Kanpur

This appears to be a legal judgment related to tax matters for M/s. Kurele Packaging Private Ltd., Kanpur. The judgment discusses the cancellation of a penalty levied under Section 271(1)(c) of the Income-tax Act, 1961, which was related to an addition under Section 2(22)(e) as deemed dividend. The penalty was cancelled because the addition was deleted by the learned CIT(A).