circular must be met with, whereas the Tribunal has not gone
into the applicability of 1984 circular. In case the circular
applies, there ... assessee until
actually received if the conditions of the circular are
satisfied. The circular of October 9, 1984, also serves
another practical purpose of laying
advocate for the
respondents seeks time to place on record the Circular No.67
along with paragraph no.18, as referred in the order
impugned
income assessed does not exceed Rs. 26,500. Circular F. No. 88/104/67-II (Inv) dated January 1, 1968, issued by the CBDT also
were to hold that the provisions of the two Acts and the circulars issued thereunder are different, then this Court must hold that the decision ... Kirkend Coal Co. (1969) 74 ITR 67 (SC) : TC 54R.535, Pullangode Rubber & Produce Co. Ltd. vs. Comm. of Agrl
Shailesh Jadavji Varia vs Sub-Registrar And Ors. on 5 October, 1996
Equivalent citations: (1996
State Of Gujarat vs Gujarat Mazdoor Sabha on 29 June, 2018
Bench: M.R. Shah
upon a circular issued by the CBDT dt. 3rd September, 1998, and more particularly cls. II and IV of the said circular and has submitted ... paid within 90 days. Any circular making any provision contrary to the provision of s. 67(1) of the Act cannot hold the field
Commissioner and the Tribunal have failed to refer to the Circular F. No. 10/67/65.IT (A-1) dated August 26, 1965, issued ... Board of Direct Taxes. According to him, the said circular would squarely govern the field circular read as under :
"Annual listing fees paid
Administrative Officer of the Ahmedabad Municipal School Board issued a circular bearing No. 67 whereby the managements of these approved schools were informed that ... salary and allowances with effect from 1-4-1973, by another circular bearing No. 5 of 5-4-73 the managements were informed that
15735/2014 CAV JUDGMENT
implemented at the point Nos.34, 67 and 100 in
the recruitment the Assistant Professors in the
subject of physiology ... there is any
circular or resolution issued by the Government
of Gujarat for reserving the point nos.34, 67 and
100 for the disabled persons
