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Income Tax - Highlights / Catch Notes

Home Highlights February 2013 Year 2013 This

Principle of res judicata – Constructive res judicata - if any ...


Res Judicata: No Re-Litigation of Decided Issues by Courts with Proper Jurisdiction; Key in Tax Law for Finality.

February 5, 2013

Case Laws     Income Tax     HC

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

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