https://www.taxtmi.com/caselaws?id=188153 Section 10(6) applied only where an association rendered specific services to its members and received remuneration directly linked to those services. On the stated facts, there was no finding that the association itself rendered such services or that any remuneration was paid for them, so taxation under section 10(6) could not be sustained. The proper enquiry was whether the receipts were taxable under some other provision disclosed by the facts, and the document notes that the same facts had earlier supported taxation under section 12. The receipts were therefore treated as properly taxed on the material available. en-us Fri, 24 Aug 1956 00:00:00 +0530 Sat, 19 Nov 2016 15:15:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=188153 Section 10(6) applied only where an association rendered specific services to its members and received remuneration directly linked to those services. On the stated facts, there was no finding that the association itself rendered such services or that any remuneration was paid for them, so taxation under section 10(6) could not be sustained. The proper enquiry was whether the receipts were taxable under some other provision disclosed by the facts, and the document notes that the same facts had earlier supported taxation under section 12. The receipts were therefore treated as properly taxed on the material available. Case-Laws Income Tax Fri, 24 Aug 1956 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188153