Exemption 10(37) - consideration of CBDT circular No.36 of 2016 ...

Case Laws Income Tax

May 21, 2019

Exemption 10(37) - consideration of CBDT circular No.36 of 2016 and Circular No.11011/30/2015-LA - the department is duty bound to adhere to the instruction of the CBDT while disposing the proceedings before them even if both the circulars, now referred, were not furnished before them by the assessee - restored back to the file of the AO for denovo assessment

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Exemption 10(37) - consideration of CBDT circular No.36 of 2016 ...

Case Laws Income Tax

May 21, 2019

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