https://www.taxtmi.com/circulars?id=5107 The circular issued following the earlier Cloth Traders decision ceases to have applicability for any assessment year consequent to the later Supreme Court overruling in Distributors (Baroda), which supplies the controlling legal position for tax assessments and administration. en-us Mon, 05 Sep 1994 00:00:00 +0530 Sat, 09 Aug 2008 14:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=5107 The circular issued following the earlier Cloth Traders decision ceases to have applicability for any assessment year consequent to the later Supreme Court overruling in Distributors (Baroda), which supplies the controlling legal position for tax assessments and administration. Circulars Income Tax Mon, 05 Sep 1994 00:00:00 +0530 https://www.taxtmi.com/circulars?id=5107