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    <title>Revenue Authorities Cannot Alter Settled Tax Issues if Facts Remain Unchanged: Trump Hotel International Case.</title>
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    <description>Treatment to loss from the unit in Trump Hotel International under ‘income from other sources&#039; - Although the principle of res judicata does not strictly apply to Income tax proceedings, the revenue cannot disturb and alter issues which have already been settled in previous years if there is no change in the facts and circumstances.</description>
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