The principles of res judicata have no application to income-tax ...

Res Judicata Doesn't Apply to Income Tax Assessments; AO Can Reinvestigate Similar Issues Annually.

June 28, 2016

Case Laws Income Tax AT

The principles of res judicata have no application to income-tax assessment proceedings - Simply because in the preceding year, this expenditure came to be allowed without any probe or enquiry it does not preclude the AO from making the enquiries on these issues. - AT

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The principles of res judicata have no application to income-tax ...

Res Judicata Doesn't Apply to Income Tax Assessments; AO Can Reinvestigate Similar Issues Annually.

June 28, 2016

Case Laws Income Tax AT

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