Commissioner Of Income-Tax vs Godavaridevi Saraf
1978 (2) ELT 624 Bom, 1978 113 ITR 589 Bom
About/from the judgment:
Tribunal (or court) anywhere in the country has to respect the law laid down by the High Court, though of a different State, so long as there is no contrary decision of any other High Court on that question.
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