It is true that principles of res judicata do not apply to ...

Income Tax

March 29, 2018

It is true that principles of res judicata do not apply to income tax proceedings, but principles of consistency apply. So, if an AO wants to deviate from the path followed in the earlier year, he has to give reasons for it. - AT

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It is true that principles of res judicata do not apply to ...

Income Tax

March 29, 2018

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