threads and are permanently attached to the thin walled pipes by internal circular weld. No such welding is required in case of pipes under Indian ... Patent No. 203004 and the externally threaded pipe-ends are joined with internally threaded coupler.
III. There are other features in the US Patent
form of documents and in writing are demanded in terms of internal circular of the department dated November 2, 1999, a copy
issue fresh
notifications/notices to all the Banks, who have issued internal circulars not to
receive such cheques, etc. and see that stern action
imposed penalty to the fullest extent without even considering the internal circular of the Government that for the first breach maximum penalty can be imposed
Tribunal to consider such Circular. It is not open for the
Department to contend that Circulars are internal
matters of the Department and assessee cannot ... given by
the Tribunal to the circular issued by the Board. The
circulars are not the merely internal matter of the
department. At the same
form of documents and in writing are demanded in terms of internal circular of the department dated 2.11.1999, a copy of it has been made
produced by the
petitioner is an internal circular and not advertisement. It
was further pointed out that the minimum qualification
required for the post
would thus appear that in the latter circular dated 8.7.80, the
term 'benefit of doubt' has been explained as to include any adverse ... seniority as due. The department now cannot place reliance on any
internal circular to nullify the effect of the judgment of the Tribunal
appeal on the ground of low tax effect relying upon the internal
Circular issued by the CBDT which is meant for department use and
cannot
Gujarat
State Olympic Association. Nowhere the advertisement or even
the Government internal circulars provided that certificate of a
committee must be from an association
