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1995 (9) TMI 30 - HC - Income TaxExtract: ....... that is not the same as saying that such circulars either have a binding effect on the interpretation of the provisions of the Act or that the Tribunal and the High Court are supposed to interpret the law in the light of the circulars. The net result is, the question referred to us is answered in the affirmative and against the assessee. No costs.
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