TMI Blog2018 (3) TMI 899X X X X Extracts X X X X X X X X Extracts X X X X ..... (33) of the Act defines “prescribed” means prescribed by the Rules. It does not include CBDT Circulars. It is a settled position in law that a Circular issued by the CBDT cannot impose additional condition to the Act and / or Rules adverse to an assessee. In UCO Bank Vs. Commissioner of Income Tax [1999 (5) TMI 3 - SUPREME Court] as observed “Also a circular cannot impose on the taxpayer a burden higher than what the Act itself, on a true interpretation, envisages”. Thus, the view of the Tribunal that the CBDT Circular cannot put in new conditions for grant of benefit which are not provided either in the Act or in the Rules framed there-under, cannot be faulted. - Decided against revenue - Income Tax Appeal No. 1224 of 2015 - - - Dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion that in view of the proviso to Section 40A(3) of the Act read with Rule 6DD(e) and (k) of the Income Tax Rules (Rules), they would not be hit by Section 40A(3) of the Act. This rejection was primarily on the ground that in view of Central Board of Direct Taxes (CBDT) Circular No.8 of 2016, wherein in paragraph 4 thereof, one of the conditions for grant of benefit of Section 6DD of the Income Tax Rules was certification from a Veterinary Doctor certifying that the person certified in the certificate is a producer of meat and slaughtering was done under his supervision. 5. In appeal, the Tribunal held that Section 40A(3) of the Act provides that no disallowance thereunder shall be made if the payment in cash has been made in the mann ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evenue seeking to deny the benefit of the proviso to Section 40A(3) of the Act and Rule 6DD(e) of the Rules is non satisfaction of the condition provided in CBDT Circular No.8 of 2016. In particular, non furnishing of a Certificate from a Veterinary Doctor. The proviso to Section 40A(3) of the Act seeks to exclude certain categories / classes of payments from its net in circumstances as prescribed. Section 2(33) of the Act defines prescribed means prescribed by the Rules. It does not include CBDT Circulars. It is a settled position in law that a Circular issued by the CBDT cannot impose additional condition to the Act and / or Rules adverse to an assessee. In UCO Bank Vs. Commissioner of Income Tax, 237 ITR 889 @ 898 , the Apex Court h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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