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Posts tagged "supreme court on circular"

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Tag: supreme court on circular

TDS

TDS U/s 194Q required even if the seller has done TCS U/s 206C(1H): Need for amendment in Income Tax Act in view of the SC ruling in Ahmedabad Urban Development Authority

November 28, 2022 0 Comments
TDS U/s 194Q required even if the seller has done TCS U/s 206C(1H): Need for amendment in Income Tax Act in view of the SC ruling in Ahmedabad Urban Development Authority   So far, it was a well-established & settled proposition of ...
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other topic

Circulars are binding upon departmental authorities only if they advance a proposition within the framework of the statutory provision: Supreme Court  

November 28, 2022 0 Comments
Circulars are binding upon departmental authorities only if they advance a proposition within the framework of the statutory provision: Supreme Court   So far, it was a well-established & settled proposition of the law that the circulars issued by the CBDT ...
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