https://www.taxtmi.com/caselaws?id=199071 A later suit may be stayed where the substance of the dispute, the subject matter and the field of controversy are directly and substantially the same as in an earlier suit between the same parties. The controlling test is not the identity of labels or form, but whether both proceedings arise from the same commercial transaction and whether the earlier decision would operate as res judicata on the substantive issues in the later suit. On that basis, simultaneous trial is avoided to prevent conflicting findings, and the later suit was stated to have been rightly stayed. en-us Wed, 11 Oct 2000 00:00:00 +0530 Mon, 19 Feb 2018 14:22:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=199071 A later suit may be stayed where the substance of the dispute, the subject matter and the field of controversy are directly and substantially the same as in an earlier suit between the same parties. The controlling test is not the identity of labels or form, but whether both proceedings arise from the same commercial transaction and whether the earlier decision would operate as res judicata on the substantive issues in the later suit. On that basis, simultaneous trial is avoided to prevent conflicting findings, and the later suit was stated to have been rightly stayed. Case-Laws Indian Laws Wed, 11 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=199071