https://www.taxtmi.com/caselaws?id=763867 The Patna HC directed the Tribunal to make a reference under Section 48(3) of the Bihar Finance Act regarding the application of doctrine of mutuality to a club's transactions. The Tribunal had refused to apply the doctrine, finding that majority members from different categories lacked voting rights or participation in club management. Three legal questions were framed: whether the Tribunal correctly declined mutuality doctrine application, whether its factual appreciation was correct and not perverse based on surmises, and whether it properly determined member proportions to exclude certain categories from mutuality doctrine scope due to lack of control over club affairs. en-us Thu, 19 Dec 2024 00:00:00 +0530 Tue, 31 Dec 2024 08:43:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763867 The Patna HC directed the Tribunal to make a reference under Section 48(3) of the Bihar Finance Act regarding the application of doctrine of mutuality to a club's transactions. The Tribunal had refused to apply the doctrine, finding that majority members from different categories lacked voting rights or participation in club management. Three legal questions were framed: whether the Tribunal correctly declined mutuality doctrine application, whether its factual appreciation was correct and not perverse based on surmises, and whether it properly determined member proportions to exclude certain categories from mutuality doctrine scope due to lack of control over club affairs. Case-Laws VAT / Sales Tax Thu, 19 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763867