https://www.taxtmi.com/caselaws?id=246816 The Tribunal partially allowed the assessee's appeal, setting aside the Commissioner (Appeals) orders on both issues. The tax treatment of capital gains on the sale of the common plot of land was remanded to the Assessing Officer for fresh consideration. The taxability of transfer fees received from members was ruled in favor of the assessee based on the principles of mutuality. en-us Fri, 11 Apr 2014 00:00:00 +0530 Wed, 23 Apr 2014 12:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246816 The Tribunal partially allowed the assessee's appeal, setting aside the Commissioner (Appeals) orders on both issues. The tax treatment of capital gains on the sale of the common plot of land was remanded to the Assessing Officer for fresh consideration. The taxability of transfer fees received from members was ruled in favor of the assessee based on the principles of mutuality. Case-Laws Income Tax Fri, 11 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246816