No doubts, the views expressed are by a non jurisdictional High ...
Non-jurisdictional High Court's views are binding unless a jurisdictional High Court or another High Court rules otherwise.
March 30, 2013
Case Laws Income Tax AT
No doubts, the views expressed are by a non jurisdictional High Court. However, there being nothing to the contrary by Hon’ble jurisdictional High Court, or, for that purpose, by any of the Hon’ble High Court, these views bind us as well. - AT
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