Held  that the decision of the jurisdictional High Court in Tip Top Typography was not brought to the attention of the Tribunal when it passed orders for the assessment year 2012-13 and accordingly the addition was upheld on the basis of security deposit received by the assessee. The decision rendered by the jurisdictional High Court was thus binding on the Tribunal. Issue  remanded to the file of the Assessing Officer for adjudication de novo in light of the decision of the jurisdictional High Court. (AY.2012-13)