https://www.taxtmi.com/caselaws?id=65577 The Tribunal allowed the university's appeal, emphasizing the binding nature of its decisions on lower authorities. The Tribunal held that the university was not in default under ss. 201 and 201 (1A) of the IT Act for the financial year 2001-02 regarding accommodation provided to employees. The decision highlighted the importance of following Tribunal orders as binding precedent and maintaining judicial discipline, overturning the CIT(A)'s decision that did not consider the Tribunal's previous ruling in the university's favor. en-us Fri, 07 Dec 2007 00:00:00 +0530 Wed, 16 Feb 2011 17:01:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65577 The Tribunal allowed the university's appeal, emphasizing the binding nature of its decisions on lower authorities. The Tribunal held that the university was not in default under ss. 201 and 201 (1A) of the IT Act for the financial year 2001-02 regarding accommodation provided to employees. The decision highlighted the importance of following Tribunal orders as binding precedent and maintaining judicial discipline, overturning the CIT(A)'s decision that did not consider the Tribunal's previous ruling in the university's favor. Case-Laws Income Tax Fri, 07 Dec 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65577