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Income Tax - Highlights / Catch Notes

Home Highlights January 2016 Year 2016 This

Principle of mutuality - whether the ITAT was right in law in ...

Income Tax

January 15, 2016

Principle of mutuality - whether the ITAT was right in law in treating the charges received from non-member/guests as not liable to tax? - matter remanded back for ascertaining facts - HC

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  1. 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...

  2. Principle of Mutuality - taxability of 'Card guest income' and 'general guest fee' received by the club paid by the members - Just because the...

  3. Transfer fees and non occupancy charges - contribution towards the transfer fees and non occupancy charges are covered by the principle of mutuality and is not...

  4. Deduction U/s 80P - principles of mutuality - identity between contributor and participant - AO directed to verifying as to the rights, roles , entitlements , duties and...

  5. 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...

  6. Entitled for benefit of mutuality - Co-operative society - There is no deference between the transaction of members and nominal members and only when the transactions...

  7. 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...

  8. Principle of mutuality - contribution paid or made by the members to the co-operative society was occasioned by transfer of the flat - amount not chargeable to tax - HC

  9. Exemption from payment of income tax on interest earned - fixed deposits kept with certain banks which were corporate members of the assessee club - principle of...

  10. Principle of the mutuality - Maintenance charges received from members - The question whether it is exempt under the ‘Principle of Mutuality’ which even though Ld....

 

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