https://www.taxtmi.com/caselaws?id=27261 The court ruled in favor of the assessee, holding that the rent receipts from members of the club, along with other facilities provided, were not assessable to income tax under the doctrine of mutuality. The judgment emphasized that the club's receipts were for services and facilities, not just room rent, and were exempt from tax under this principle. Citing various High Court decisions and the Supreme Court's ruling in Sultan Bros. Pvt. Ltd. v. CIT [1964] 51 ITR 353, the court concluded that the receipts in question were not taxable. The reference was answered in the affirmative, and each party was directed to bear their own costs. en-us Mon, 29 Apr 1985 00:00:00 +0530 Thu, 11 Feb 2010 17:14:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27261 The court ruled in favor of the assessee, holding that the rent receipts from members of the club, along with other facilities provided, were not assessable to income tax under the doctrine of mutuality. The judgment emphasized that the club's receipts were for services and facilities, not just room rent, and were exempt from tax under this principle. Citing various High Court decisions and the Supreme Court's ruling in Sultan Bros. Pvt. Ltd. v. CIT [1964] 51 ITR 353, the court concluded that the receipts in question were not taxable. The reference was answered in the affirmative, and each party was directed to bear their own costs. Case-Laws Income Tax Mon, 29 Apr 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27261