Wednesday, January 1, 2020

CBDT Circular or Instructions can’t be inconsistent with SC Decisions: ITAT [Read Order]

In a recent case, the Income Tax Appellate Tribunal ( ITAT) Delhi held that No CBDT circular or instruction can be contrary to the decision of the Hon’ble Supreme Court, even subsequent to the decision of the Hon’ble Supreme Court. Disallowances of foreign travel expenses incurred in respect of the family members of the directors […]

The post CBDT Circular or Instructions can’t be inconsistent with SC Decisions: ITAT [Read Order] appeared first on Taxscan | Simplifying Tax Laws.



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