TMI Blog2018 (3) TMI 1847X X X X Extracts X X X X X X X X Extracts X X X X ..... the case of delayed deposit of employees contribution to PF, the same will not be deductable in computing income under section 28 of the Act. The law so laid down by the Hon ble jurisdictional High Court is binding on us. The mere fact that an appeal against the said decision is pending before the Hon ble Supreme Court does not dilute binding nature of this judicial precedent. As regard dismissal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hallenged correctness of the order dated 18th October, 2016 passed by the by the CIT(A)-8, Ahmedabad, in the matter of assessment under section 143(3) of the Income-tax Act, 1961, for the assessment year 2012-13. 2. The solitary grievance of the assessee is that the learned CIT(A) has erred in confirming the addition of ₹ 8,03,104/- out of ₹ 15,86,762/-, which was added by the Asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... regard dismissal of SLP in the case of Rajasthan State Beverages Corporation Ltd (supra), it is only elementary that when a SLP is dismissed by a nonspeaking order, it does not constitute a law declared by Hon ble Supreme court, and as such, it is not binding under Article 141 of the Constitution of India. The authority, for this proposition, is contained in a series of judgments of Hon ble Supre ..... X X X X Extracts X X X X X X X X Extracts X X X X
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