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.
Section 498A, Domestic Violence, Dowry, Constitutional Validity, Article 14, Article 15, Misuse of Law, Gender-Specific Legislation
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.