Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights September 2023 Year 2023 This

Principle of the mutuality - Maintenance charges received from ...

Case Laws     Income Tax

September 28, 2023

Principle of the mutuality - Maintenance charges received from members - The question whether it is exempt under the ‘Principle of Mutuality’ which even though Ld. CIT(A) held to be essential question of fact did not bother to examine the same on the ruse that impugned order before him was an order of CPC u/s 154 of the Act - Matter restoredback - AT

View Source

 


 

You may also like:

  1. Levy of GST - maintenance charges collected by Emerald Court Co-op Housing Society Ltd (CHS) from members of its society - In view of the amended Section 7 of the CGST...

  2. Principle or the doctrine of mutuality - Tribunal for the earlier years, has held that even if there are non-permanent members, non-life members, temporary or honorary...

  3. Exemption u/s 11 - Charitable activity u/s 2(15) - Principle of Mutuality - NASSCOM - the membership fees received by the assessee from its own members comes within the...

  4. Doctrine of mutuality - receipts by cooperative societies, from its members i.e. non-occupancy charges, transfer charges, common amenity fund charges and certain other...

  5. Principle of mutuality - 'Transfer fee' received from outgoing member of co-operative society - whether is not taxable on the basis of concept of mutuality? - even...

  6. Assessee’s society is covered by the doctrine of mutuality and this amount was not taxable - income received from the members is exempt and the income received from...

  7. The assessee argued that the case was selected for limited scrutiny, limiting it to verifying deductions u/s 57. However, the interconnected nature of deductions and the...

  8. Doctrine of mutuality - satisfaction of three tests - Fees for technical services - assessee is an association (Verein), established in Switzerland, with its members...

  9. Levy of GST - built -up area received from each member as “Common Maintenance Fund / Deposit” - Such deposit is never to be returned to the members, but same along with...

  10. Applicability of the principles of mutuality - once the funds of the society are given for the business purposes of a non-Member and the assessee receives any...

  11. Refund claim - service tax paid under protest under bonafide belief that service tax is chargeable - concept of mutuality - Co-operative Society - collecting amounts...

  12. Principles of mutuality – “member” includes guests and relatives of the members and members of the affiliated clubs - Once the income is found to be covered by...

  13. Tribunal rightly applied principle of mutuality in assessee company's case, following Sports Club of Gujarat and Secunderabad Club judgments. Assessee formed to treat...

  14. Principles of natural justice - decision was not taken by same members of AAR who have heard the case - Taxability - club and association services - principle of...

  15. Levy of GST - Business or not - Supply or not - common law Principle of Mutuality - Co-operative Housing Society - contribution charges collected by the Appellant from...

 

Quick Updates:Latest Updates