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Income Tax - Highlights / Catch Notes

Home Highlights February 2013 Year 2013 This

Doctrine of Res judicata – There is no question of its being a ...


Res Judicata Doctrine Not Binding in Tax Matters; Authorities Can Decide Beyond Past Transactions.

February 8, 2013

Case Laws     Income Tax     HC

Doctrine of Res judicata – There is no question of its being a res judicata so as to bind the A.O. appellate authority or the Tribunal in tax matters so as to decide the matter according to the past transaction only. - HC

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