https://www.taxtmi.com/highlights?id=14244 Binding nature of the Circular which is contrary to the statutory provisions of the Act - the circular has a binding force upon the revenue and they cannot contend to the contrary - The decision of the Apex Court in the matter of Ratan Melting & Wire Industries (2008 (10) TMI 5 - SUPREME COURT OF INDIA) distinguished - HC en-us Tue, 03 Sep 2013 10:08:06 +0530 Tue, 03 Sep 2013 10:08:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=14244 Binding nature of the Circular which is contrary to the statutory provisions of the Act - the circular has a binding force upon the revenue and they cannot contend to the contrary - The decision of the Apex Court in the matter of Ratan Melting & Wire Industries (2008 (10) TMI 5 - SUPREME COURT OF INDIA) distinguished - HC Highlights Income Tax Tue, 03 Sep 2013 10:08:06 +0530 https://www.taxtmi.com/highlights?id=14244