https://www.taxtmi.com/caselaws?id=290984 A prior decision on instalments can operate as res judicata in a later suit where the matter was directly and substantially decided between the same parties by a court competent to try the subsequent suit. The bar under Section 13 of the Code of Civil Procedure does not depend on the earlier judgment being open to the same appellate route as the later suit; the appellate decree in the earlier matter replaces the trial court decree, and the absence of a further second appeal does not prevent the adjudication from binding the parties. en-us Thu, 28 Jan 1897 00:00:00 +0521 Mon, 19 Jul 2021 14:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=290984 A prior decision on instalments can operate as res judicata in a later suit where the matter was directly and substantially decided between the same parties by a court competent to try the subsequent suit. The bar under Section 13 of the Code of Civil Procedure does not depend on the earlier judgment being open to the same appellate route as the later suit; the appellate decree in the earlier matter replaces the trial court decree, and the absence of a further second appeal does not prevent the adjudication from binding the parties. Case-Laws Income Tax Thu, 28 Jan 1897 00:00:00 +0521 https://www.taxtmi.com/caselaws?id=290984