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    <title>2016 (5) TMI 1467 - Supreme Court</title>
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    <description>A final decision between the same parties binds them on factual findings through res judicata and, where appropriate, issue estoppel, but it does not bar reconsideration of a pure question of law in a later proceeding founded on different property and a different cause of action. The earlier consolidation proceedings were final as to the parties&#039; status and relationship, yet that finality did not extend to the legal question of inheritance in the subsequent matter. A competent court may therefore decide the legal issue correctly in the later case, even though earlier factual determinations remain binding.</description>
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      <link>https://www.taxtmi.com/caselaws?id=276356</link>
      <description>A final decision between the same parties binds them on factual findings through res judicata and, where appropriate, issue estoppel, but it does not bar reconsideration of a pure question of law in a later proceeding founded on different property and a different cause of action. The earlier consolidation proceedings were final as to the parties&#039; status and relationship, yet that finality did not extend to the legal question of inheritance in the subsequent matter. A competent court may therefore decide the legal issue correctly in the later case, even though earlier factual determinations remain binding.</description>
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