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Res-Judicata Does Not Apply In Tax Matters, But Doctrine Of Finality Applies Unless There Is Marked Change: Allahabad High Court
The Allahabad High Court has held that the principle of res-judicata does not apply from one assessment year to another. However, the Court held that the Department cannot be allowed to change its.
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Allahabad
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Union-of-india
Allahabad-high-court
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