2019 (8) TMI 1184

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..... . Veerabhadra Reddy, ADC (AR) For the Respondent ORDER Per Bench After hearing both sides, we find that the issue in dispute pertains to amounts collected by the appellants from its members such as Bar account collection charges, Bar sundry collection, Cards account collection charges, Bar dining collection charges, Guest House amenity charges etc. Ld. Consultant Shri S. Ramachandran appearing .....

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..... h certain banks, which were corporate members of the assessee, the Hon'ble Apex Court has held that none of three preconditions essential for applicability of doctrine of mutuality were made out, hence the assessee was disentitled to claim for exemption. 3. Notwithstanding the assertion of the Ld.A.R, we find that the ratio laid down by High Court of Jharkhand in Ranchi Club (supra) and also by .....

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