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Income Tax - Highlights / Catch Notes

Home Highlights November 2013 Year 2013 This

Circulars 7 of 2009 in the relevant year was binding upon the ...

Case Laws     Income Tax

November 16, 2013

Circulars 7 of 2009 in the relevant year was binding upon the department and assessee can challenge the affect of the Circular but that the A.O. did not have any right to ignore the circulars and to disallow non-deduction of tax at source under Section 195 and under Section 40 (a) (i) of the Act - HC

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