https://www.taxtmi.com/caselaws?id=17307 Receipts from club members for rooms and related facilities were treated as part of a mutual club arrangement and, on that basis, were not exigible to income-tax. Income from the swimming pool and stadium at Bombay was also examined on the facts and held not to arise from letting of property as such; because there was no rent element for use of the facilities, it was not assessable as income from house property. The matter was disposed of by applying the doctrine of mutuality and the factual character of the receipts, with the questions answered in favour of the assessee. en-us Thu, 07 Aug 1997 00:00:00 +0530 Wed, 30 Sep 2015 13:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17307 Receipts from club members for rooms and related facilities were treated as part of a mutual club arrangement and, on that basis, were not exigible to income-tax. Income from the swimming pool and stadium at Bombay was also examined on the facts and held not to arise from letting of property as such; because there was no rent element for use of the facilities, it was not assessable as income from house property. The matter was disposed of by applying the doctrine of mutuality and the factual character of the receipts, with the questions answered in favour of the assessee. Case-Laws Income Tax Thu, 07 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17307