https://www.taxtmi.com/caselaws?id=384605 The Tribunal allowed the appeal, holding that the CIT(A) erred in not following the jurisdictional High Court's decision permitting deductions for EPF and ESI payments made before the return filing date. The Tribunal emphasized judicial discipline and adherence to binding precedents within the territorial jurisdiction. The order was pronounced on 31st July 2019. en-us Wed, 31 Jul 2019 00:00:00 +0530 Sat, 17 Aug 2019 14:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384605 The Tribunal allowed the appeal, holding that the CIT(A) erred in not following the jurisdictional High Court's decision permitting deductions for EPF and ESI payments made before the return filing date. The Tribunal emphasized judicial discipline and adherence to binding precedents within the territorial jurisdiction. The order was pronounced on 31st July 2019. Case-Laws Income Tax Wed, 31 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384605