Revenue couldn’t raise objections to CBDT circular as it was binding on revenue: HC

IT: Mere raising objection in terms of CBDT Circular is not enough, CBDT Circulars continue to bind revenue and if they contain any conditions, whether such conditions are attracted or not would have to be proved and established by revenue

from www.taxmann.com Latest Case Laws https://www.taxmann.com/topstories/101010000000183817/revenue-couldn’t-raise-objections-to-cbdt-circular-as-it-was-binding-on-revenue-hc.aspx