Binding Effect of circulars / orders / instructions

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Full Text of the Document

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....e the clear administration of taxing statutes. They serve a clarificatory purpose, helping to elucidate the legislative intent or the context behind a particular law. As such, circulars can be considered contemporaneous expositio, providing valuable insights into understanding otherwise complex tax provisions. Binding nature of circulars on department : In Hindustan Aeronautics Ltd., [2000 ....