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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