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“Section 15(2)(h)”
Section References (mined)Section 15Section 15(2)(h)2 judgments
The decision most relied on for Section 15(2)(h) is DCIT v. Sunita Finlease Ltd. (330 ITR 491), cited in 60 judgments on BharatTax.
Leading authorities on Section 15(2)(h)
DCIT v. Sunita Finlease Ltd.
330 ITR 491 · 2011 · High Court
60
citing judgments
CBDT administrative instructions and circulars are binding on income tax authorities and departmental officers, who must follow them during the assessment process and cannot act in contravention, even though these instructions are not binding on courts or assessees.
Amal Kumar Ghosh v. Asstt. CIT
361 ITR 458 · 2014 · High Court
39
citing judgments
The selection of cases for scrutiny must be completed within the time prescribed by CBDT instructions. The department is bound by its own standards and cannot act with discrimination or selectively apply them.
