https://www.taxtmi.com/caselaws?id=18322 Pension payments made to retired employees were held not deductible in computing the assessee's income for the three assessment years in question. The issue was identical across all years, and an earlier decision denying the same deduction to the same assessee had already been affirmed. In the absence of any distinguishing feature, that binding precedent governed the reference, so the assessee failed on the deduction claim and the questions were answered in the affirmative against it. en-us Tue, 10 Oct 1995 00:00:00 +0530 Wed, 30 Sep 2009 11:52:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18322 Pension payments made to retired employees were held not deductible in computing the assessee's income for the three assessment years in question. The issue was identical across all years, and an earlier decision denying the same deduction to the same assessee had already been affirmed. In the absence of any distinguishing feature, that binding precedent governed the reference, so the assessee failed on the deduction claim and the questions were answered in the affirmative against it. Case-Laws Income Tax Tue, 10 Oct 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18322