https://www.taxtmi.com/caselaws?id=190563 The court held that transfer fees received by a Co-operative Housing Society were taxable as mutuality did not exist due to the change in ownership upon transfer. The judgment upheld the Deputy Commissioner of Income-tax's decision and dismissed the appeals, concluding that the transfer fee was taxable following the jurisdictional High Court's decision. en-us Mon, 28 Oct 1996 00:00:00 +0530 Sat, 18 Feb 2017 17:08:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190563 The court held that transfer fees received by a Co-operative Housing Society were taxable as mutuality did not exist due to the change in ownership upon transfer. The judgment upheld the Deputy Commissioner of Income-tax's decision and dismissed the appeals, concluding that the transfer fee was taxable following the jurisdictional High Court's decision. Case-Laws Income Tax Mon, 28 Oct 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190563