https://www.taxtmi.com/caselaws?id=280155 The Appellate Tribunal ITAT Mumbai allowed the appeals for statistical purposes in the case involving the nature of membership and entrance fees collected by Thane Bharat Sahakari Bank Ltd. The Tribunal remitted the issue to the Assessing Officer for fresh examination to determine whether the fees should be classified as capital or revenue receipts for taxation, emphasizing the importance of detailed assessment based on facts and law. en-us Wed, 11 Jul 2012 00:00:00 +0530 Tue, 23 Apr 2019 14:48:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=280155 The Appellate Tribunal ITAT Mumbai allowed the appeals for statistical purposes in the case involving the nature of membership and entrance fees collected by Thane Bharat Sahakari Bank Ltd. The Tribunal remitted the issue to the Assessing Officer for fresh examination to determine whether the fees should be classified as capital or revenue receipts for taxation, emphasizing the importance of detailed assessment based on facts and law. Case-Laws Income Tax Wed, 11 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=280155