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2018 (3) TMI 1985 - AT - Income TaxDisallowance of employees’ contribution towards Provident Fund - HELD THAT:- 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. [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 and accordingly the same is confirmed. Appeal filed by the Revenue stands dismissed.
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