https://www.taxtmi.com/caselaws?id=77228 HC held that transfer fees paid by transferees before admission as members are taxable to the extent they exceed the government-prescribed limit, as such excess amounts are exigible to tax. Non-occupancy charges, levied under bye-laws and payable by members for society amenities and upkeep, were treated as contributions within the principle of mutuality and not taxable; the 10% limit did not apply to the commercial society at issue. On remand questions, the Revenue's contentions were rejected and relief granted to the assessee on non-occupancy charges. en-us Fri, 17 Jul 2009 00:00:00 +0530 Fri, 14 Nov 2025 18:37:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77228 HC held that transfer fees paid by transferees before admission as members are taxable to the extent they exceed the government-prescribed limit, as such excess amounts are exigible to tax. Non-occupancy charges, levied under bye-laws and payable by members for society amenities and upkeep, were treated as contributions within the principle of mutuality and not taxable; the 10% limit did not apply to the commercial society at issue. On remand questions, the Revenue's contentions were rejected and relief granted to the assessee on non-occupancy charges. Case-Laws Income Tax Fri, 17 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77228