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...by the subsequent Circular No 786 dated 7 February 2000. Both the circulars are binding on the Revenue.13. The contention of the Revenue that the above Circulars ...duty drawback had not accrued and become payable to the assessee and cannot be included in the Taxable income of the assessee for the Assessment Year 1999-2000?2. Whether learned ITAT/CIT...operating abroad and who earn no assessable income in India. The Assessee contends that no TDS is deductible on such payments under section 195 (1) of the Act and, therefore, the AO was not right in...
...submission (supra) would not come to the rescue of the appellant.
6.3 The ld. AR has also relied on various decisions that notification/circulars cannot override....
4. Aggrieved by the order of CIT(A), the assessee filed appeal before the Tribunal. The assessee submitted that the notification/circular cannot ...adjudicated vide order dated 04.09.2023 in ITA No.277/SRT/2023, where the appeal of the assessee against the penalty order u/s 271B of the Income-tax Act, 1961 (in short, 'Act') passed by AO was a...
..., safety and security. It is also found that, the circulars cannot override the provisions of the Act. The authorities will have to assess the situation independently....
3
independently irrespective of the directions in circulars and pass appropriate orders within a period of three months frm the date of...
2025:KER:21022
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR...
...FCI (2017) 8 SCC 670. The circulars must hence be construed to apply only to the peculiar facts ...post is meant and it is found upon verification by the Scrutiny Committee that the claim is false, the services of such an individual cannot be protected by taking recourse to administrative circulars...or resolutions. Protection of claims of a usurper is an act of deviance to the constitutional scheme as well as to statutory mandate. No government resolution or circular can override constitutional...
...), wherein it was held that circulars, etc., issued under section 119 of the Act are merely for the proper administration of the Act. Such orders or circulars, etc., cannot ...referred is:“Whether, on the facts and in the circumstances of the case, the Tribunal is correct in law in holding that the provisions of section 69D cannot be applied in respect of...amounts were received by account payee cheques but the repayments were made in cash. The Income-tax Officer made an addition of Rs. 2,10,000 under section 69D of the Income-tax Act, 1961 (for short “the...
...Tax Act which are binding on the authorities in the administration of the Act. Under Section 119(2)(a), however, the circulars as contemplated therein cannot be adverse to ...circulars being executive in character cannot alter the provisions of the Act. These were in the nature of concessions which could always be prospectively withdrawn. The Court also observ...circulars cannot detract from the Act. The decision of the Constitution Bench of this Court in Navnit Lal C. Javeri v. K.K Sen...
...Act to explain or tone down the rigours of law and to ensure fair enforcement of the provisions. Circulars issued have force of law and are binding of the Income Tax authorities though they cannot...the position that under the circulars, payments made in form of a commission or discount to the foreign party was not chargeable to tax in India under Section 9(1)(vii) of the Income Tax Act, 1961...) 183 ITR 1] by a Bench of three Judges in a similar fashion. It is held only as laying down that a circular cannot alter the provisions of the Act. It being in the nature of a concession, could...
...be enforced adversely against the assessee. Normally, these circulars cannot be ignored.24. A circular may not override or detract from the provisions of the ...circulars which are in force and are issued by the Central Board of Direct Taxes (for short “the Board”) in exercise of the power vested in it under Section 119 of the Act. Circulars can ...Board to explain or tone down the rigours of law and to ensure fair enforcement of its provisions. These circulars have the force of law and are binding on the Income Tax Authorities, though they cannot...
...cannot override the provisions of the aforesaid act and rules. 3. It is clear that the petitioner-appellant is a sub-tenant. The judgment of full bench will not...provisions of the Rajasthan Land Revenue Act, 1956 and the Rajasthan Land Revenue (Land Records) Rules, 1957 and that the notifications/circulars of the State Government...such order. Further on the ground that the circular cannot be issued under the statute, without entering into the controversy whether the state is having right to issue such circular or not since ...
...Kerala Financial Corporation v. CIT (210 ITR 129) wherein it was held that Circulars issued by CBDT cannot override the provisions of the Act, decided in favour o.../- was offered for Fringe benefit u/s 115WE(2)(H) of the Act and no amount was offered for taxation out of the balance amount charged to repairs and maintenance and depreciation on vehicle. The...Assessing Officer issued notice u/s 154 of the Act and added the balance amount of Rs. 4,18,145/- in the fringe benefit on account of remaining amount charged to repair and maintenance and depreciation of...
...section 119 of the Income-tax Act, 1961 that the circulars issued cannot override the provisions of ..., instructions or directions for the ‘proper administration’ of the Act or for such other purposes specified in sub-section (2) of the section. Such an order, instruction or direction cannot ...Finance Act, 1994 and hence, the circular is in supersession of earlier circulars.5. Under the contract entered on October 31, 2000 with a foreign dealer for supply of...
.... These circulars have the force of law and are binding on the income-tax authorities, though they cannot be enforced adversely against the, assessee, Normally, these circulars cannot be ...’) in exercise of the power vested in it under section 119 of the Act. Circulars can be issued by the Board to explain or tone down the rigours of law and to ensure fair enforcement of its provisi...1. The present appeal has been filed under section 260A of the Income-tax Act, 1961 (hereinafter called “the Act, 1961”) against the order dated May 25, 2009, passed by the Inc...
...commission to the foreign companies and also disregarding that the circulars cannot override the provisions of the Act.10. On this issue the Assessing Of...Shamim Yahya, A.M:— This appeal by the Revenue is directed against the order of the Ld. Commissioner of Income Tax (Appeals) dated 13.1.2010 pertaining to assessment year 2007-2008....2. The first issue raised is that on the facts and in the circumstances of the case, the Ld. Commissioner of Income Tax (Appeals) has erred on facts and in law in deleting the addi...
...Supreme Court in Kerala Financial Corporation (supra) in which it has been laid down following the judgment of the Supreme Court in State Bank of Travancore (supra) that the circulars cannot ...158 ITR) that the circulars “cannot detract from the Act”.”5. The subsequent judgment of the Apex Court in Kerala Financial Corporation v. C.I.T, ...affirmed the view in State Bank of Travancore v. C.I.T (supra) that circulars cannot deviate from the Act. We do not find any merit in the contention of the assessee that...
...Assessing Officer u/s 40(a)(i) even though the assessee had not deducted tax at source at the time of making payment of commission to the foreign companies and also disregarding that the circulars ...under this Act, is payable outside India or in India to a non-resident on which tax is deductible at source under Chapter XVII-B and such tax has not been deducted. The amounts shall not be deductible in...PER SHAMIM YAHYA: AM This appeal by the Revenue is directed against the order of the Ld. Commissioner of Income Tax (Appeals) dated 13.1.2010 pertaining to assessment year 2007-08...
...) wherein it was held that Circulars issued by CBDT cannot override the provisions of the Act, decided in favour of the assessee, being debatable. The
2...of vehicles, whereas only 20% of Rs.5,74,405/- was offered for Fringe benefit u/s 115WE(2)(H) of the Act and no amount was offered for taxation out of the balance amount charged to repairs and...maintenance and depreciation on vehicle. The Assessing Officer issued notice u/s 154 of the Act and added the balance amount of Rs. 4,18,145/- in the fringe benefit on account of remaining amount charged t...
...[(1994) 4 SCC 375] in the context of section 119 of the Income-tax Act that the circulars issued cannot override ...directions for the “proper administration” of the Act or for such other purposes specified in sub-section (2) of the section. Such an order, instruction or direction cannot override ...erroneous.(c) The present circular which supersedes all other earlier circulars and communications other than the orders issued under section 37B of the Central Excise Act, 1944 was due to ...
...of its provisions. These circulars have the force of law and are binding on the IT authorities, though they cannot be enforced adversely against the assessee. Normally, these circulars ...(for short, “the Board”) in exercise of the power vested in it under s. 119 of the Act. Circulars can be issued by the Board to explain or tone down the rigours of law and to ensure fair ...: (1999) 237 ITR 889 (SC) the Supreme Court in connection with effect of circulars issued by the Board under s. 119 of the Act observed:...
...the petitioner is that the circulars cannot override the provisions of the Finance Act, 1994 o...contingency that has arisen in the present case.16. In view of the foregoing discussion the circulars are quashed as being contrary to the Finance Act, 1994 and ...Parliament under sub-section (4) of Section 94. They thus have the force of law. The circulars have to be in conformity with the Act and the Rules and if they are not, ...
...Kerala Financial Corpn. v. CIT [1994] 210 ITR 129/75 Taxman 573 has clearly opined that the Circulars issued by CBDT cannot override the provisions of the ...hands of individual employees and merely because grant of such exemptions, same cannot be said to be a fringe benefit for the purposes of Chapter XII-H of the Act. Thus, on this Ground, the assessee...which, in turn, has arisen from the order dated 10.12.2008 passed by the Assessing Officer under section 115WE(3) of the Income-tax Act, 1961, (in short "the Act), perta...