https://www.taxtmi.com/highlights?id=67143 The decisions of the Hon’ble non-jurisdictional High Court have no relevance in the present context. It is also elementary in law that the mere pendency of the appeal, against a binding judicial precedent, in a higher judicial forum does not dilute, curtail or otherwise narrow down its binding nature. As long as the binding judicial precedent holds good in law, as it does unless it is upturned or reversed by a higher judicial forum, it binds the lower judicial forums. - AT en-us Fri, 16 Dec 2022 12:34:44 +0530 Fri, 16 Dec 2022 12:34:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=67143 The decisions of the Hon’ble non-jurisdictional High Court have no relevance in the present context. It is also elementary in law that the mere pendency of the appeal, against a binding judicial precedent, in a higher judicial forum does not dilute, curtail or otherwise narrow down its binding nature. As long as the binding judicial precedent holds good in law, as it does unless it is upturned or reversed by a higher judicial forum, it binds the lower judicial forums. - AT Highlights Income Tax Fri, 16 Dec 2022 12:34:44 +0530 https://www.taxtmi.com/highlights?id=67143