2018 (3) TMI 1775

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.... challenged correctness of the order dated 20th December, 2016 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 2013-14. 2. The solitary grievance of the assessee is that the learned CIT(A) has erred in confirming the additions of Rs. 1,01,72,543/- (PF) and Rs. 15,14,548/- (ESI), which were added by the....

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....dicial precedent. As regard dismissal of SLP in the case of Rajasthan State Beverages Corporation Ltd (supra), it is only elementary that when a SLP is dismissed by a non- speaking order, it does not constitute a law 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 judg....