https://www.taxtmi.com/caselaws?id=333503 Mutuality applied to a cooperative society running common effluent treatment facilities for its members, and the claim was sustained because the receipts were treated as member contributions for a common facility used for their benefit. The Revenue's allegation of receipts from Dombivili MIDC was rejected because it was not supported by the assessment record and no factual foundation had been laid before the lower authorities. A fresh factual plea can be entertained only where it arises from facts already on record and gives rise to a legal question. The Tribunal also followed the jurisdictional High Court's mutuality ruling in a similar effluent treatment association. en-us Fri, 19 Aug 2016 00:00:00 +0530 Sat, 15 Oct 2016 11:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333503 Mutuality applied to a cooperative society running common effluent treatment facilities for its members, and the claim was sustained because the receipts were treated as member contributions for a common facility used for their benefit. The Revenue's allegation of receipts from Dombivili MIDC was rejected because it was not supported by the assessment record and no factual foundation had been laid before the lower authorities. A fresh factual plea can be entertained only where it arises from facts already on record and gives rise to a legal question. The Tribunal also followed the jurisdictional High Court's mutuality ruling in a similar effluent treatment association. Case-Laws Income Tax Fri, 19 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333503