https://www.taxtmi.com/caselaws?id=27982 Supreme Court precedent under Article 141 bound the charitable character of the trust for later assessment years where no materially new facts or circumstances were shown. The earlier finding that the trust was not exclusively charitable therefore governed the exemption claim under the successor income-tax provision, which was substantially equivalent for the relevant issue. Reconsideration based on an earlier partnership deed was not warranted because the trust's character had already been determined on substantially the same facts. Consequently, the trust was not entitled to charitable exemption and the issue was resolved in favour of the Revenue. 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 Supreme Court precedent under Article 141 bound the charitable character of the trust for later assessment years where no materially new facts or circumstances were shown. The earlier finding that the trust was not exclusively charitable therefore governed the exemption claim under the successor income-tax provision, which was substantially equivalent for the relevant issue. Reconsideration based on an earlier partnership deed was not warranted because the trust's character had already been determined on substantially the same facts. Consequently, the trust was not entitled to charitable exemption and the issue was resolved in favour of the Revenue. Case-Laws Income Tax Tue, 01 Nov 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27982