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Income Tax - Highlights / Catch Notes

Home Highlights September 2013 Year 2013 This

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

Case Laws     Income Tax

September 3, 2013

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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