https://www.taxtmi.com/caselaws?id=27982 The article states that a prior Supreme Court ruling on the same trust and substantially the same facts bound later proceedings under Article 141. Because no materially new facts or different circumstances were shown for the later assessment years, the trust's charitable character was not reopened by reference to the earlier partnership deed. It also treats section 11 of the 1961 Act as substantially succeeding section 4(3) of the 1922 Act for this issue, so the earlier finding that the trust was not exclusively charitable continued to govern the exemption claim. en-us Tue, 01 Nov 1983 00:00:00 +0530 Wed, 17 Feb 2010 12:05:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27982 The article states that a prior Supreme Court ruling on the same trust and substantially the same facts bound later proceedings under Article 141. Because no materially new facts or different circumstances were shown for the later assessment years, the trust's charitable character was not reopened by reference to the earlier partnership deed. It also treats section 11 of the 1961 Act as substantially succeeding section 4(3) of the 1922 Act for this issue, so the earlier finding that the trust was not exclusively charitable continued to govern the exemption claim. Case-Laws Income Tax Tue, 01 Nov 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27982