2018 (3) TMI 1985

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..... Ltd. [ 2015 (7) TMI 1063 - MADRAS HIGH COURT] - This Tribunal is of the considered opinion that the judgment of Madras High Court is binding on all the authorities in the State. Therefore, the CIT(Appeals) has rightly followed the judgment of Madras High Court and allowed the claim of the assessee. Therefore, this Tribunal do not find any reason to interfere with the order of the lower authority .....

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..... The CIT(Appeals) allowed the claim of the assessee by placing reliance on the judgment of Madras High Court in CIT v. Industrial Security and Intelligence Pvt. Ltd. in T.C.A. No.585 and 586 of 2015 dated 24.07.2015. This Tribunal is of the considered opinion that the judgment of Madras High Court is binding on all the authorities in the State. Therefore, the CIT(Appeals) has rightly followed the .....

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