The decision of a High Court is binding on all the subordinate courts and authorities or Tribunals under its superintendence throughout the territories in relation to which it exercises jurisdiction within the terms of article 227 of the Constitution of India. When discordant views are rendered by different High Courts, an inferior authority under one of such High Courts is bound to follow its jurisdictional High Court notwithstanding that the view of the non-jurisdictional High Court may sound more appealing on individual level. The principle of following a view in favour of the assessee when contrary views are available, applies to the authorities acting under neutral High Courts, namely, which have not expressed any opinion-for or against-on that point. Once the jurisdictional High Court decides a particular issue in a particular manner, that manner has to be mandatorily followed by all the authorities acting under it so long as it holds the field and is not deactivated by the Supreme Court. (AY.  2015-16)