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of <h1>Supreme Court India grants leave in 2017, with delay condoned, to hear case jointly with related case.</h1> <h3>Asst. Commissioner of Income Tax Circle 21 (1) Mumbai Versus Hatkesh Co. Op. Hsg. Society Ltd.</h3> The Supreme Court of India granted leave for the case in 2017, with delay condoned. The case is to be heard along with another related case. - Asst. ... Doctrine of mutuality - certain receipts by cooperative societies from its members - Principle of mutuality in respect of transfer fees and TDR premium received by the Assessee from its members - receipts by cooperative societies, from its members i.e. non-occupancy charges, transfer charges, common amenity fund charges and certain other charges, are exempt from income tax - Contribution to the common amenity fund - HELD THAT:- Delay condoned. Leave granted. The Supreme Court of India in 2017 (7) TMI 1397 granted leave for the case, with delay condoned. The case is to be heard along with C.A. No. 3271/2012.
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