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            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

            Provisions expressly mentioned in the judgment/order text.

            <h1>Principle of mutuality: member to member surplus and contributions are exempt from tax when confined to mutual activities.</h1> The principle of mutuality exempts surplus arising from activities confined to members where contributors are the sole participators; incorporation does not destroy mutual identity and member contributions remain exempt even if excess income is invested, provided income arises from mutual activities and member to member transactions.

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