2018 (8) TMI 1904

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..... - HELD THAT:- The issue is no more res integra and stands decided by various decisions of the High Courts vide which the Club Services were held to be ultra vires. Reference can be made to the Hon ble Gujarat High Court decision in the case of SPORTS CLUB OF GUJARAT LTD VERSUS UNION OF INDIA 3 [ 2013 (7) TMI 510 - GUJARAT HIGH COURT ]. Appeal allowed - decided in favor of appellant.
MRS. ARCHAN .....

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..... the case of Commissioner of Income Tax v. Ranchi Club Ltd. [1992 (1) PLJR (Pat.)] as also to Jharkhand High Court decision in the case of Ranchi Club Ltd. v. Chief Commissioner [2012 (26) S.T.R. 401 (Jhar.)]. Further the Hon'ble Gujarat High Court decision in the case of Sports Club of Gajarat Ltd. v. Union of India [2013 (31) S.T.R. 645 (Guj.)] is also to the same effect. 3. Inasmuch as the is .....

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