2024 (5) TMI 606

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....r the Petitioner : Mr. Deepak Gupta, Advocate. For the Respondents No. 1 and 2. : Mr. Gagandeep Singh Malhotra, Jr. Standing Counsel. For the Respondents No. 3, 4 and 5.: Ms. Tanisha Peshawaria, DAG, Haryana   1. Learned counsel for the petitioner has assailed the provisions of Section 108 of Finance Act, 2021 whereby Section 7 (1) (aa) has been introduced vide notification dated 21.....

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....l be deemed to be two separate persons and the supply of activities or transactions inter se shall be deemed to take place from one such person to another. 4. Learned counsel submits that such explanation and definition of person would result in the very clause of mutuality being done away with and would create a disturbance of mutual transaction between the members of an association, body of i....