Question

circulars and notifications are binding on the
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Answer 1

Answer:

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Explanation:

Binding Value of Circular to Department – This Court has, in a series of decisions, held that circulars issued under Section 119 of the Income Tax Act, 1961 and Section 37B of the Central Excise Act are binding on the Revenue.

Answer 2

Answer:

Binding Value of Circular to Department – This Court has, in a series of decisions, held that circulars issued under Section 119 of the Income Tax Act, 1961 and Section 37B of the Central Excise Act are binding on the Revenue

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