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Binding nature of circulars vis-à-vis decisions of judicial authorities

May 22, 2020[2020] 116 676 (Article)
The primary purpose of Income-tax is to levy and collect tax and the purpose of the statutory provisions, especially those relating to the administration and management of Income Tax, is to ascertain the tax liability correctly as observed by the Madras High Court in the case of CIT vs. Indian Express (Madurai) (P.) Ltd. [1983] 13 Taxman 441 at para.22 of its judgment.
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