Held that the decisions of the non-jurisdictional High Court are followed by the lower authorities, only in the absence of benefit of guidance by the jurisdictional High Court on that issue, on account of the persuasive effect of these decisions and on account of the concept of judicial propriety; mere pendency of the appeal, against a binding judicial precedent, in a higher judicial forum does not dilute, curtail or otherwise narrow down its binding nature. Followed, Mumbai Kamgar Sabha v. Abdulbahi Faizullbhal AIR 1976 SC 1455,  CIT v. Thana Electricity Supply Ltd.(1994) 206 ITR 727 (Bom)  (AY.2009-10)