Home Highlights February 2013 Year 2013 This

You may also like:

1. CIRP - Principles of res-judicata - Once the order of the Adjudicating Authority attains finality on account of affirmation by the Hon’ble Apex Court in appeal, the same...

2. Principles of res-judicata - Res judicata cannot apply solely because the issue has previously come up before the court. The doctrine will apply where the issue has been...

3. Disallowance as Commission Expenses - principle of res judicata - The principle of res judicata does not apply to Income Tax proceedings and the facts of each year have...

4. Principles of res judicata - Whether the G.P.A. holder (also an advocate) of the plaintiff can be permitted to act like a counsel and cross-examine the witnesses? -...

5. Deduction u/s 80IC - prohibited category of business - principle of res-judicata - on the principle of consistency, learned CIT(A) was justified in directing the...

6. 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...

7. Applicability of doctrine of finality and res-judicata - The High Court held that, the principles of res-judicata do not apply squarely for one assessment year to the...

8. TDS liability u/s 194A - assessee in default - principle of Res-judicata - In the assessee’s own case for the proceeding in respect of the Assessment Year 2014-15,...

9. Plea of res judicata - Tribunal rightly noted the law that rule of res judicata is not applicable to income tax proceedings but the principle of consistency will...

10. Doctrine of res judicata - The previous year’s assessment order in fact did not lead any discussion on this aspect and appear to have merely accepted the assessee’s...

11. Money laundering - res judicata in the criminal complaint - the principle of res judicata does not apply to interlocutory orders like order of stay, injunction or...

12. Reversal/ Refund of the input tax credit - Principles of Estoppel / principle of res judicata - withdrawal of earlier petition - The High court examines the previous...

13. Deduction u/s.10A - When the facts and circumstances are identical, the AO should be barred from taking a different view in the matter. The ‘principle of res judicata’...

14. Demerger - The decision in the other Court might have a persuasive value in the latter proceeding. However, it would not operate as res judicata as parties were not same...

15. TP Adjustment - TPO rejected the ‘entity-level’ benchmarking done by assessee, instead made ‘unit-level’ comparison i.e. PLI of each unit was compared with the PLI of...