Supreme Court Affirms CBDT Guidelines Cannot Limit Tax Authorities' Power on Offense Compounding u/s 279(2) and 276B.

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....Compounding of an offence committed u/s 276B, r/w. Section 287B - Period of limitation for filing compounding application - Decision of High Court holding that, the guidelines contained in the CBDT Guidelines could not curtail the power vested in PCIT or CCIT or PDGIT or DGIT u/s 279(2), sustained - SC....