https://www.taxtmi.com/caselaws?id=68319 Reassessment was treated as valid where the Assessing Officer had reason to believe income had escaped assessment, and service of notice on an employee was accepted as sufficient despite a technical defect in the notice. Exemption under section 10(24) was denied because the assessee was a truck owners' union formed to regulate freight and protect owners' interests, not a union meeting the statutory test for labour relations. The doctrine of mutuality was held inapplicable because complete identity between contributors and participators was not established. Receipts, including membership fees and voluntary contributions, were taxable as income from other sources, and related expense disallowances were sustained. Interest under sections 234A and 234B was deleted for one year and remanded for reconsideration for some later years. en-us Fri, 22 Feb 2002 00:00:00 +0530 Sat, 03 Sep 2011 18:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=68319 Reassessment was treated as valid where the Assessing Officer had reason to believe income had escaped assessment, and service of notice on an employee was accepted as sufficient despite a technical defect in the notice. Exemption under section 10(24) was denied because the assessee was a truck owners' union formed to regulate freight and protect owners' interests, not a union meeting the statutory test for labour relations. The doctrine of mutuality was held inapplicable because complete identity between contributors and participators was not established. Receipts, including membership fees and voluntary contributions, were taxable as income from other sources, and related expense disallowances were sustained. Interest under sections 234A and 234B was deleted for one year and remanded for reconsideration for some later years. Case-Laws Income Tax Fri, 22 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=68319