Introducing the “In Favour Of” filter in Case Laws.
- ⚖️ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- 🔍 Narrow down results with higher precision
Try it now in Case Laws →


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Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →


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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 matter according to the past transaction only. - HC