GST Mutuality Tax

Concept of Mutuality and its application to GST vis-a-vis the decision of the Supreme Court in State of West Bengal v. Calcutta Club

The Authors have tried to garner the readers’ attention to the Doctrine of Mutuality especially with regard to the conundrum of whether the transactions between the Clubs and their members fall within the ambit of GST. It seeks to analyse the same in light of the judgement rendered by the Supreme Court of India in State of West Bengal v. Calcutta Club. Continue reading Concept of Mutuality and its application to GST vis-a-vis the decision of the Supreme Court in State of West Bengal v. Calcutta Club

Remembering Arun Jaitley

Remembering Arun Jaitley: The Man Behind The Politician – [EDITORIAL]

The article is a tribute to Late Arun Jaitley on his first death anniversary. the author sketches a brief biography of the stalwart. The author talks about his ideology as a politician and discusses his charm across the political spectrum. The major part of the editorial is to let people know his thought provoking idea with respect to the appointment of judges to the higher judiciary. Continue reading Remembering Arun Jaitley: The Man Behind The Politician – [EDITORIAL]