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Commissioner Of Income Tax, Kochi vs Trans Asian Shipping Services (P) Ltd on 5 July, 2016

"19. Equally, it is clear that circulars that are issued by the Ministry of Finance are binding on the department of Central Excise, there being no judgment by this Court laying down the law contrary to such circulars. This is a well-settled proposition as laid down in para 30 of CIT v. Trans Asian Shipping Services (P) Limited [(2016) 8 SCC 604]."
Supreme Court of India Cites 31 - Cited by 83 - A K Sikri - Full Document
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