https://www.taxtmi.com/acts?id=56344 Judgments, orders and decrees outside sections 40, 41 and 42 are generally irrelevant unless their existence is a fact in issue or they are independently relevant under another provision. A prior adjudication involving other parties ordinarily cannot establish disputed facts in later proceedings. It may, however, be relevant to show motive, while a previous conviction is relevant when it is itself a fact in issue. en-us Tue, 29 Sep 2026 15:31:45 +0530 Tue, 29 Sep 2026 15:31:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=56344 Judgments, orders and decrees outside sections 40, 41 and 42 are generally irrelevant unless their existence is a fact in issue or they are independently relevant under another provision. A prior adjudication involving other parties ordinarily cannot establish disputed facts in later proceedings. It may, however, be relevant to show motive, while a previous conviction is relevant when it is itself a fact in issue. Act-Rules Indian Laws Tue, 29 Sep 2026 15:31:45 +0530 https://www.taxtmi.com/acts?id=56344