Binding Nature of Departmental Circulars

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..... oration Versus Commercial Tax Officer - 1993 (4) TMI 277 - SUPREME COURT OF INDIA has held that: So far as Clarifications/Circulars issued by the Central Government and/ or State Government .....

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..... of the Government, whether in favour or against the assessee, is nothing more than its understanding and opinion. It is doubtful whether such clarifications and circulars bind the quasi-judicial func .....

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