2019 (10) TMI 1536

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....e Respondent : Ms. Rashmi Chopra and Ms. Asiya, Advocates. O R D E R CM APPL. 44786/2019 Issue notice. Learned counsel for the respondent accepts notice. Considering the fact that the delay in filing the appeal is 30 days, learned counsel for the respondent fairly does not oppose the application. Accordingly, the same is allowed. The application stands disposed of. ITA 891/2019 ....

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....in the case of the assessee itself relating to assessment year 2013-14 in ITA No. 6565/Del/2017. It appears that no further appeal was filed by the Revenue from the said decision. The extract from the order passed by the Tribunal in ITA No. 6565/Del/2017 reads as follows: "6. Having heard the rival contentions and having perused the material on record, we are unable to see any merits in t....

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....nt in respect of AMP expenses, merely because a binding judicial precedent from Hon'ble jurisdictional High Court has been challenged by the revenue authorities before the Hon'ble Supreme Court. The binding nature of a judicial precedent, as long as it holds the field i.e. is not overturned, remains unaffected by whether or not it has been challenged before a higher forum. As a corollary t....