TMI BlogTax Authority Rejects Society's Mutuality Claim Due to Lack of Obligation to Refund Contributions to Members.Principles of mutuality - the assessee / society is under no obligation to return the funds to the contributors / members - concept of mutuality claimed by the assessee was rightly rejected by the Revenue. - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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