Exemption u/s 11 - While none may successfully contend or invoke ...

Income Tax

March 27, 2023

Exemption u/s 11 - While none may successfully contend or invoke res judicata in taxation matters, at the same time, in absence of any difference of fundamental fact or law arising in subsequent Assessment Year and in face of the same dispute having been thrashed out inter partes in earlier Assessment Year and a definite opinion having been formed by the Tribunal for the same - HC

View Source

← Previous Next →

Exemption u/s 11 - While none may successfully contend or invoke ...

Income Tax

March 27, 2023

You may also like:

Principle of res judicata – Constructive res judicata - if any issue or matter decided by the Court or Authority not having jurisdiction the principle of res judicata...

Exemption of Tax - Classification – Common salt – Res Judicata - what is excluded from exemption is only the 'salt for industrial use' and not the 'common salt' - HC

Supply of items for setting up independent thermal power plant - Supply against International Competitive Bidding (ICB) - Going by the maxim res judicata pro veritate...

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...

Rule of consistency - for the period of about 15 years, assesse’s submissions the annual amortization of the initial lease consideration, as advance rent was accepted -...

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...

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...

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,...

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...

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? -...

Quick Updates: