Binding Effect of circulars / orders / instructions

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..... te the clear administration of taxing statutes. They serve a clarificatory purpose, helping to elucidate the legislative intent or the context behind a particular law. As such, circulars can be considered contemporaneous expositio, providing valuable insights into understanding otherwise complex tax provisions. Binding nature of circulars on department : In Hindustan Aeronautics Ltd., [2000 .....

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..... artment cannot be permitted to take a stand contrary to the instructions issued by the Board. (3) A show cause notice and demand contrary to existing circulars of the Board are ab initio bad. (4) It is not open to the Revenue to advance an argument or file an appeal contrary to the circulars. INDIAN OIL CORPORATION LTD.- 2004 (2) TMI 66 - SUPREME COURT Whether a circular contrary to the .....

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