https://www.taxtmi.com/highlights?id=15838 Circulars 7 of 2009 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 Sat, 16 Nov 2013 13:49:58 +0530 Sat, 16 Nov 2013 13:49:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=15838 Circulars 7 of 2009 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 Sat, 16 Nov 2013 13:49:58 +0530 https://www.taxtmi.com/highlights?id=15838