https://www.taxtmi.com/highlights?id=14717 Circulars in the relevant year was binding upon the department and assessee can challenge the affect of the Circular but that the A.O. did not have any right to ignore the circulars and to disallow non-deduction of tax at source under Section 195 and under Section 40 (a) (i) of the Act - HC en-us Wed, 25 Sep 2013 21:52:08 +0530 Wed, 25 Sep 2013 21:52:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=14717 Circulars in the relevant year was binding upon the department and assessee can challenge the affect of the Circular but that the A.O. did not have any right to ignore the circulars and to disallow non-deduction of tax at source under Section 195 and under Section 40 (a) (i) of the Act - HC Highlights Income Tax Wed, 25 Sep 2013 21:52:08 +0530 https://www.taxtmi.com/highlights?id=14717