Case Law Details
Case Name : Nagesh Consultants Vs DCIT (ITAT Bangalore)
Appeal Number : ITA No. 32/Bang/2023
Date of Judgement/Order : 07/03/2023
Related Assessment Year : 2013-14
Courts :
All ITAT ITAT Bangalore
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Nagesh Consultants Vs DCIT (ITAT Bangalore)
Arguments of the assessee:
1. that the decision of the Hon. Jurisdictional High Court of the assessee must have been followed by the NFAC.
Observations of the Hon. Tribunal:
1. If there is conflicting views rendered by different High Courts, the view taken by the jurisdictional High Court is binding in the jurisdictional area of the respective High Court.
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