https://www.taxtmi.com/caselaws?id=180363 The Court dismissed all three appeals by the revenue regarding the deletion of premium on transfer fees and TDR premium for assessment years 2003-04, 04-05, and 05-06. The Court held that the transfer fees and TDR premium were not chargeable to tax based on the principle of mutuality, as there was no commercial element involved. Previous decisions by the Tribunal and High Court supported the application of mutuality to such fees, leading to the rejection of the revenue's claims. en-us Fri, 24 Jun 2011 00:00:00 +0530 Tue, 22 Mar 2016 14:22:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=180363 The Court dismissed all three appeals by the revenue regarding the deletion of premium on transfer fees and TDR premium for assessment years 2003-04, 04-05, and 05-06. The Court held that the transfer fees and TDR premium were not chargeable to tax based on the principle of mutuality, as there was no commercial element involved. Previous decisions by the Tribunal and High Court supported the application of mutuality to such fees, leading to the rejection of the revenue's claims. Case-Laws Income Tax Fri, 24 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=180363