https://www.taxtmi.com/caselaws?id=286558 The Tribunal upheld the decision of the CIT(A)-8, Ahmedabad, dismissing the appeal of the assessee challenging the addition made for late payment of Employees' Contribution to PF/ESI. Relying on the High Court's precedent, the Tribunal held that delayed deposits are not deductible under section 28 of the Income-tax Act. The dismissal of SLP in another case was cited to emphasize the non-binding nature of nonspeaking orders. The Tribunal emphasized that decisions of non-jurisdictional courts cannot override those of the jurisdictional High Court. Consequently, the appeal was dismissed based on the binding precedent set by the High Court. en-us Thu, 22 Mar 2018 00:00:00 +0530 Wed, 04 Mar 2020 11:20:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=286558 The Tribunal upheld the decision of the CIT(A)-8, Ahmedabad, dismissing the appeal of the assessee challenging the addition made for late payment of Employees' Contribution to PF/ESI. Relying on the High Court's precedent, the Tribunal held that delayed deposits are not deductible under section 28 of the Income-tax Act. The dismissal of SLP in another case was cited to emphasize the non-binding nature of nonspeaking orders. The Tribunal emphasized that decisions of non-jurisdictional courts cannot override those of the jurisdictional High Court. Consequently, the appeal was dismissed based on the binding precedent set by the High Court. Case-Laws Income Tax Thu, 22 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=286558