Thursday, September 11, 2025

Tax : Effect of Circulars issued by Tax Department

Tax : Effect of Circulars issued by Tax Department

"It is well settled in law that an authority cannot, through a circular or clarification, override the provisions of the statute. If the clarification thus runs counter to the statutory provision, the same would be invalid." - Sadguru Construction Co v. Union of India [2014] GCtR 6388 (Gujarat)

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