Doctrine of Merger - Once the superior court has disposed of the ...

Income Tax

March 6, 2021

Doctrine of Merger - Once the superior court has disposed of the list before it either way - it is the decree or order of the superior court which is final and binding. In the present case, the point of jurisdiction was never raised before the lower authorities and accordingly, the same never formed the subject matter of appeal before the Hon'ble High Court and hence the doctrine of Merger will not be applicable in the case in hand. - AT

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Doctrine of Merger - Once the superior court has disposed of the ...

Income Tax

March 6, 2021

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