https://www.taxtmi.com/caselaws?id=293746 The doctrine of mutuality was treated as continuing to apply to incorporated and unincorporated members' clubs even after the 46th Amendment, following the binding Supreme Court position. On that basis, the petitioner was permitted to file a reply to the notice, and the assessing authority was directed to consider the mutuality objection when proceeding with the matter. Other issues were left for adjudication by the assessing officer, and no substantive declaration was made on the validity of the impugned provisions. en-us Mon, 10 Feb 2020 00:00:00 +0530 Wed, 13 Nov 2024 11:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=293746 The doctrine of mutuality was treated as continuing to apply to incorporated and unincorporated members' clubs even after the 46th Amendment, following the binding Supreme Court position. On that basis, the petitioner was permitted to file a reply to the notice, and the assessing authority was directed to consider the mutuality objection when proceeding with the matter. Other issues were left for adjudication by the assessing officer, and no substantive declaration was made on the validity of the impugned provisions. Case-Laws VAT / Sales Tax Mon, 10 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293746