Tag: Article 366(12A)
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The doctrine of mutuality is a common law principle that posits an entity cannot derive taxable income or provide taxable services to itself, as there is no distinct provider-recipient relationship.
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Goods and Services Tax (GST) – Constitutionality of Amendments to CGST/KGST Acts – Doctrine of Mutuality – Retrospective Operation – Legislative Competence – Article 246A, Article 366(12A), Article 265 of the Constitution of India.