https://www.taxtmi.com/caselaws?id=66362 The Tribunal allowed the assessee's appeal, emphasizing the unjustified nature of the adjustment made by the AO and upheld by the CIT(A). The decision highlighted the significance of judicial consistency and the binding nature of higher judicial authorities' decisions on lower judicial authorities. en-us Wed, 28 Feb 2001 00:00:00 +0530 Wed, 23 Feb 2011 18:20:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66362 The Tribunal allowed the assessee's appeal, emphasizing the unjustified nature of the adjustment made by the AO and upheld by the CIT(A). The decision highlighted the significance of judicial consistency and the binding nature of higher judicial authorities' decisions on lower judicial authorities. Case-Laws Income Tax Wed, 28 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66362