https://www.taxtmi.com/caselaws?id=62013 The Tribunal upheld the Commissioner (Appeals) decision, granting the assessee exemption from taxation under the doctrine of mutuality for the relevant assessment year. The judgment reaffirmed that the provision of amenities to guests of members did not constitute dealing with non-members, thus exempting the income derived from such amenities. The alternative deductions claimed by the assessee were not considered as the main contention of income exemption was upheld, resulting in the dismissal of both the appeal and cross-objection. en-us Mon, 15 Oct 1984 00:00:00 +0530 Mon, 17 Jan 2011 16:39:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=62013 The Tribunal upheld the Commissioner (Appeals) decision, granting the assessee exemption from taxation under the doctrine of mutuality for the relevant assessment year. The judgment reaffirmed that the provision of amenities to guests of members did not constitute dealing with non-members, thus exempting the income derived from such amenities. The alternative deductions claimed by the assessee were not considered as the main contention of income exemption was upheld, resulting in the dismissal of both the appeal and cross-objection. Case-Laws Income Tax Mon, 15 Oct 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=62013