Instructions and Circulars can be issued Only for Supplementing Statutory Provisions: Punjab & Haryana HC sets aside Income Tax Order Contrary to Income Tax Act [Read Order]
The Court held that the instructions and circulars can be issued only for the purpose of supplementing the statutory provisions and for their implementation
In a recent case, the Punjab and Haryana High Court held that instructions and circulars can be issued only for supplementing statutory provisions and set aside Income Tax Order Contrary to Income Tax Act,1961. Both the counsel are ad idem that the issue involved in the present petition stands finally examined and concluded by the…
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