CBDT's circular can't put a new condition for grant of a benefit available under Income-tax Act; SLP dismissed

IT: Where assessee, engaged in exporting buffalo meat, made purchases of meat in cash in excess of Rs. twenty thousand and, Assessing Officer denied benefit of proviso to section 40A(3) and rule 6DD(e) on ground of non satisfaction of condition provided in CBDT Circular No. 8 of 2006 relating to non-furnishing of a certificate from a Veterinary Doctor, impugned order passed by High Court holding that CBDT circular could not put in new condition for grant of benefit under rule 6DD which were not

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