Binding nature of the Circular which is contrary to the ...

Revenue Authorities Bound by Circulars Despite Statutory Conflicts, Differentiated from Supreme Court Ruling in Ratan Melting Case.

September 3, 2013

Case Laws Income Tax HC

Binding nature of the Circular which is contrary to the statutory provisions of the Act - the circular has a binding force upon the revenue and they cannot contend to the contrary - The decision of the Apex Court in the matter of Ratan Melting & Wire Industries (2008 (10) TMI 5 - SUPREME COURT OF INDIA) distinguished - HC

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Binding nature of the Circular which is contrary to the ...

Revenue Authorities Bound by Circulars Despite Statutory Conflicts, Differentiated from Supreme Court Ruling in Ratan Melting Case.

September 3, 2013

Case Laws Income Tax HC

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