2018 (1) TMI 287

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....AM 1. By way of this appeal, the assessee-appellant has challenged correctness of the order dated 25th August 2015 passed by the by the CIT(A)-1, Vadodara, in the matter of assessment under section 143(3) of the Income-tax Act, 1961, for the assessment year 2012-13, on the following ground:- "The Ld. CIT(Appeals)-1 has erred in law and in facts in confirming the disallowance of Rs. 1,8....

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....d Transport Corporation (GSRTC) 366 ITR 170 (Guj). The appeal filed by GSRTC is presently pending adjudication by the Hon'ble Supreme Court. The appellant relies upon the recent decision of the Hon'ble Rajasthan High Court in the case of Pr. CIT vs. Rajasthan State Beverages Corporation Ltd. 84 taxmann.com 173 (Raj.) wherein the delayed payment of employees' contribution to PF is allowed,....

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....246 (Kar.) - decided in favour after considering the Hon'ble Gujarat High Court order in the case of Gujarat State Road Transport Corporation above. * CIT Vs. State Bank of Bikaner & Jaipur, 363 ITR 70 (Raj.) Considering the above submission, your honours are prayed to adjudicate the issue accordingly." 3. Learned Departmental Representative, on the other hand, submits that th....

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.... declared by Hon'ble Supreme court, and as such, it is not binding under Article 141 of the Constitution of India. The authority, for this proposition, is contained in a series of judgments of Hon'ble Supreme Court, including, inter alia, in the cases of State of Manipur vs. ThingujamBrojenMeetai, (1996) 9 SCC 29; Om Prakash Gargi v. State of Punjab, (1996) 11 SCC 399 and Sun Export Corpn v. Colle....