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2013 (2) TMI 178 - HC - Income TaxDoctrine of Res judicata – Legal & Professional charges – Due to shifting of HO, supporting were not traceable – Tribunal had taken note from the past years payment as well as subsequent years and allowed the claim – Held that:- 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. What is important is that all facts and circumstances in which the fact of previous year payments has been considered and that can be said to be relevant, i.e., relevant and it cannot be said that the said consideration is absolutely impermissible. Merely mentioning that since such amount was paid by the assessee against the head of the legal and professional charges in other years, does not mean that this was treated to be res judicata, it was used for quantification in want of exact and accurate particulars of the legal and professional charges, therefore, for the purpose of determination and quantification only this amount of previous year has been taken into account by the Tribunal which cannot be said to be impermissible at all. – In favour of assessee
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