considered this argument of the Revenue that circular No.23 dated 23.7.1969
and Circular No.786 dated 7.2.2000 were withdrawn vide Circular ... considered this
argument of the Revenue that circular No.23 dated 23.7.1969 and
Circular No.786 dated 7.2.2000 were withdrawn vide Circular
matter
before the Hon'ble Bench:
i) Applicability of Circular 786 dated 07.02.2000
The Petitioner in Page 3 & 4 of the appellate order ... states with respect to
Circular 786 dated 07.02.2000 as under:
"Both are payments for acquiring orders from abroad. By virtue of
circular 786 of2000
withdrawal of circular number 23 dated 23 July
1969, circular number 163 dated 29 May 1975 and circular
number 786 dated 7 February ... India.
The impact of withdrawal of earlier Circular No.23 dated
23/07/1969 and Circular No.786 dated 07/02/2000 came
for adjudication
while placing reliance on the circular is issued by CBDT No. 23
dated 23/7/1969 and circular No. 786 dated 7/2/2000 deleted ... noticing the CBDT
circular No. 7, dated 22/10/2009 held that the w ithdrawal of the
earlier circular No. 786, dated 7/2/2000
issue of the CBDT Circular NO.7 dated
22.10.2009, by which Circular No. 23 dated 23.07.1969 and
Circular No. 786 dated 07.02.2002 have been withdrawn ... 22nd October, 2009 that the earlier Circular of 1969 and its reiteration as
found in Circular No. 786 of 2000 were withdrawn and such subsequent
rejected. Assessee placed reliance on the CBDT
circular 786 dated 7 February 2000 wherein the CBDT has
considered and clarified that where the non-resident ... been
withdrawn by Circular 7 of 2009 dated 22nd October, 2009 w.e.f.
22nd October, 2009, the Circular 786 would continue to be
Page
learned Commissioner of Income Tax (Appeals) erred in
ignoring Circular No. 786 issued by the Central Board of Direct
Taxes.
9. The learned Commissioner ... October, 2009 that the earlier Circular of 1969 and its
reiteration as found in Circular No. 786 of 2000 were
withdrawn. However, such subsequent withdrawal
relevant time, in view of the CBDT Circular No. 23, dt. 23rd July,
1969 and Circular No. 786, dt. 7 Feb., 2000, the assessee ... Circular
No. 7 of 2009, dt. 22nd Oct., 2009 withdrawing the Circular No.
23 of 1969 and Circular No. 786 of 2000 will be operative
circular No.23 of 1969 has been withdrawn with immediate effect.
Hence, as on date circular No.23 of 1969 and circular No. 786 ... Circular No.7/2009 dated 23-10-2009 has
withdrawn the earlier circular No.23 dated 23-07-1969 and circular
No.786 dated
Circular No. 7/2009 dated 22/10/2009.We find that as per this
Circular, CBDT has withdrawn some earlier circulars particularly
Circular No. 786 ... Revenue with respect to withdrawal of Circular No. 23 dated
23.07.69 and circular No.786 dated 07.02.2000. The withdrawal of circular
has not charged
