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Section 36(1)(va) of the Income-tax Act, 1961 - Employees' contribution (Due date) - Assessment year 2013-14 - Assessee deposited EPF and ESI contribution late but before due date of filing return - Assessing Officer, invoking provisions of section 36(1)(va) made addition of that amount - Commissioner (Appeals) upheld addition relying upon decision of Gujarat High Court in case of CIT v. Gujarat State Road Transport Corp. [2014] 41 taxmann.com 100/ 223 Taxman 398/366 ITR 170 - Whether for any authority within its territorial jurisdiction subjected to its superintendence, decision rendered by High Court is a binding precedent to be followed - Held, yes - Whether when there was a decision of jurisdictional High Court covering issue under consideration in favour of assessee, Commissioner (Appeals) had erred in relying upon decision of non-jurisdictional High Court to uphold action of Assessing Officer - Held, yes [Para 5] [In favour of assessee

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