https://www.taxtmi.com/manuals?id=5617 Circulars and departmental instructions function as contemporaneous expositio and guide tax administration, but they cannot override the statute. While not binding on courts or taxpayers, a circular in operation is binding on the Revenue, preventing the department from taking a contrary stance; administrative actions contrary to such circulars, including show cause notices or demands, are open to challenge as invalid. en-us Wed, 23 Oct 2024 17:05:00 +0530 Tue, 17 Jun 2025 15:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=5617 Circulars and departmental instructions function as contemporaneous expositio and guide tax administration, but they cannot override the statute. While not binding on courts or taxpayers, a circular in operation is binding on the Revenue, preventing the department from taking a contrary stance; administrative actions contrary to such circulars, including show cause notices or demands, are open to challenge as invalid. Manuals Indian Laws Wed, 23 Oct 2024 17:05:00 +0530 https://www.taxtmi.com/manuals?id=5617