TMI Blog2018 (8) TMI 1904X X X X Extracts X X X X X X X X Extracts X X X X ..... vices 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. - ST/50560/2015-CU[DB] - FINAL ORDER NO.71976/2018 - Dated:- 20-8-2018 - MRS. ARCHANA WADHWA, HON'BLE MEMBER (JUDICIA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ultra vires . Reference can be made to the Hon ble Patna High Court decision in 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 Indi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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