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Harping on the Principles of judicial discipline the High Court in 2022] 446 ITR 734 (Telangana) held that the orders of the higher appellate authorities should be followed unreversedly by the subordinate authorities. Unless there is a stay, the order or decision of the jurisdictional Tribunal is binding on all Income-tax authorities within its jurisdiction.


In this case the AO disallowed depreciation on goodwill despite a favourable order of the ITAT in taxpayers own case by stating that the Department has not accepted the said decision


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