TMI BlogRes Judicata: No Re-Litigation of Decided Issues by Courts with Proper Jurisdiction; Key in Tax Law for Finality.Principle of res judicata – Constructive res judicata - if any issue or matter decided by the Court or Authority not having jurisdiction the principle of res judicata will not be applicable - HC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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