https://www.taxtmi.com/highlights?id=59686 Principles of res-judicata - Res judicata cannot apply solely because the issue has previously come up before the court. The doctrine will apply where the issue has been “heard and finally decided” on merits through a conscious adjudication by the court. - SC en-us Wed, 15 Sep 2021 12:57:25 +0530 Wed, 15 Sep 2021 12:57:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=59686 Principles of res-judicata - Res judicata cannot apply solely because the issue has previously come up before the court. The doctrine will apply where the issue has been “heard and finally decided” on merits through a conscious adjudication by the court. - SC Highlights Insolvency and Bankruptcy Wed, 15 Sep 2021 12:57:25 +0530 https://www.taxtmi.com/highlights?id=59686