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TMI Blog2016 (6) TMI 1073X X X X Extracts X X X X X X X X Extracts X X X X ..... rom Telecom Companies; and (iii) Advertisement charges on the ground that they are covered by the concept of mutuality under the Act?” - INCOME TAX APPEAL NO.1707 OF 2013 - - - Dated:- 13-6-2016 - M. S. SANKLECHA A. K. MENON, JJ. Mr. A. R. Malhotra a/w N. A. Kazi for the Appellant. Mr. Swapnil Bangar a/w Amol Kharat i/b. Pillai Co. for the Respondent. ORDER P.C.: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act? 3. So far as item no.(iii) i.e. car parking charges and item no.(v) i.e. specific facilities given to members are concerned, both would be covered by the concept of mutuality. The fees for the car parking facility is in respect of permitting a member to park an additional car in the society's premises. This facility for parking of an additional car is restricted only to members of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bjects of the Association and thirdly, there must be no scope for profiteering by the contributors. All the aforesaid three tests are satisfied in respect of the aforesaid claims. Therefore there is no occasion to admit the question on item nos.(iii) and (iv) i.e. on account of car parking charges and as specific facilities given to members of the society. 5. So far as item no.(iv) above i.e. n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion made by the member to a heavy repair fund though occasioned on transfer. In this case admittedly the issue is of amounts received as transfer fees so as to be hit by the ceiling provided by the State Government Resolution. Thus the question of transfer fees received by the respondentassessee may not be prima facie covered by the decision in Darbhanga Mansion CHS Ltd. (supra). 7. In the abo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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