Browsing by Subject "Income Tax Proceedings"

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    Applicability of res judicata in the Public Interest Litigation, Arbitration and Income Tax Proceedings
    (University of North Bengal, 2019-09) Singh, Gurpreet
    The article discusses the applicability of the rule of res judicata in the situations where Section 11 of the Code of Civil Procedure, 1908 does not apply. The article also discusses the applicability of res judicata in public interest litigation, arbitration and income tax proceedings. Apart from this, a catena of the judgements of the High Courts and the Supreme Court are discussed on the rule of res judicata.