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    <title>1983 (10) TMI 110 - ITAT HYDERABAD-B</title>
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    <description>The Tribunal affirmed the non-taxability of income derived by a club from services to non-members, based on the principle of mutuality among club members. The Tribunal upheld the AAC&#039;s decision, following the Madras High Court ruling that income from such services is exempt from tax as long as it relates to amenities for members. The department&#039;s appeals were dismissed, concluding that the club&#039;s income from services to non-members was not subject to taxation.</description>
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      <link>https://www.taxtmi.com/caselaws?id=66675</link>
      <description>The Tribunal affirmed the non-taxability of income derived by a club from services to non-members, based on the principle of mutuality among club members. The Tribunal upheld the AAC&#039;s decision, following the Madras High Court ruling that income from such services is exempt from tax as long as it relates to amenities for members. The department&#039;s appeals were dismissed, concluding that the club&#039;s income from services to non-members was not subject to taxation.</description>
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      <pubDate>Thu, 27 Oct 1983 00:00:00 +0530</pubDate>
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