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Income Tax - Highlights / Catch Notes

Home Highlights December 2017 Year 2017 This

Principle of mutuality - assessee club has been formed under the ...

Income Tax

December 2, 2017

Principle of mutuality - assessee club has been formed under the control of Haryana Urban Development Authority (HUDA) - ITAT allowed the benefit of Principle of mutuality except for the amount of interest earned from the fixed deposits in the banks

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  1. Interest income received by the club from fixed deposit in bank cannot be form the house property and consequently this income is from other sources - there is no...

  2. 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...

  3. 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...

  4. Principle of mutuality - assessee is a cooperative society engaged in the construction of flats - assessee has failed to satisfy the basis of mutuality on various grounds - AT

  5. Exemption u/s 11 - principle of mutuality - the interest earned by the assessee club on certain fixed deposits kept with certain banks who are also corporate members of...

  6. 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...

  7. Exemption on the principle of mutuality claimed - as the individual beneficiaries of the trust cannot be identified, therefore, there is no question of applying the...

  8. Taxability of interest on FD received from bank - concept of mutuality -the income cannot be said to have been derived from any activity based on principle of mutuality - HC

  9. Once the assessee is governed by the principle of mutuality, even if there are difference class of members, some of whom are not entitled to vote, the club would not be...

  10. Demand of service tax from Cooperative Society - principle of mutuality - Consultancy service - no demand - HC

 

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