𝗣𝗲𝗿 𝗜𝗻𝗰𝘂𝗿𝗶𝗮𝗺: 𝗔 𝗟𝗲𝗴𝗮𝗹 𝗖𝗼𝗺𝗽𝗮𝘀𝘀 𝗳𝗼𝗿 𝗘𝗻𝘀𝘂𝗿𝗶𝗴  𝗝𝘂𝗱𝗶𝗰𝗶𝗮𝗹 𝗖𝗼𝗻𝘀𝗶𝘀𝘁𝗲𝗻𝗰𝘆

𝗣𝗲𝗿 𝗜𝗻𝗰𝘂𝗿𝗶𝗮𝗺: 𝗔 𝗟𝗲𝗴𝗮𝗹 𝗖𝗼𝗺𝗽𝗮𝘀𝘀 𝗳𝗼𝗿 𝗘𝗻𝘀𝘂𝗿𝗶𝗻𝗴 𝗝𝘂𝗱𝗶𝗰𝗶𝗮𝗹 𝗖𝗼𝗻𝘀𝗶𝘀𝘁𝗲𝗻𝗰𝘆   The recent Constitution Bench (5 judges) in 𝗕𝗮𝗷𝗮𝗷 𝗔𝗹𝗹𝗶𝗮𝗻𝗰𝗲 𝗚𝗲𝗻𝗲𝗿𝗮𝗹 𝗜𝗻𝘀𝘂𝗿𝗮𝗻𝗰𝗲 𝗖𝗼. 𝗟𝘁𝗱. [𝟮𝟬𝟮𝟰 𝗜𝗡𝗦𝗖 𝟴𝟰𝟬] discussed a fundamental yet nuanced doctrine in legal jurisprudence: 𝘱𝘦𝘳 𝘪𝘯𝘤𝘶𝘳𝘪𝘢𝘮. This case provides insights into when a precedent may be labeled per incuriam and how this principle safeguards the sanctity of legal precedents. 𝗨𝗻𝗱𝗲𝗿𝘀𝗮𝗻𝗱𝗶𝗻𝗴 𝙋𝙚𝙧 𝙄𝙣𝙘𝙪𝙧𝙞𝙖𝙢 𝘗𝘦𝘳 𝘪𝘯𝘤𝘶𝘳𝘪𝘢𝘮, Latin for “through lack of care,” applies when a judgment overlooks…

The post 𝗣𝗲𝗿 𝗜𝗻𝗰𝘂𝗿𝗶𝗮𝗺: 𝗔 𝗟𝗲𝗴𝗮𝗹 𝗖𝗼𝗺𝗽𝗮𝘀𝘀 𝗳𝗼𝗿 𝗘𝗻𝘀𝘂𝗿𝗶𝗴  𝗝𝘂𝗱𝗶𝗰𝗶𝗮𝗹 𝗖𝗼𝗻𝘀𝗶𝘀𝘁𝗲𝗻𝗰𝘆 appeared first on The Tax Talk.