https://www.taxtmi.com/caselaws?id=29409 The court ruled in favor of the Willingdon Sports Club, Bombay, in a jurisdiction challenge regarding notices issued under the Wealth Tax Act. The court held that the club, being a non-proprietary members' club, was not a taxable unit under the Act and that the notices were without jurisdiction. The court emphasized the club's unincorporated nature, trustees' role, and ownership of the club's property by its members. Consequently, the court quashed all notices and awarded costs to the club, without addressing other contentions due to the lack of jurisdiction in the notices' issuance. en-us Tue, 09 Feb 1982 00:00:00 +0530 Fri, 12 Mar 2010 16:04:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=29409 The court ruled in favor of the Willingdon Sports Club, Bombay, in a jurisdiction challenge regarding notices issued under the Wealth Tax Act. The court held that the club, being a non-proprietary members' club, was not a taxable unit under the Act and that the notices were without jurisdiction. The court emphasized the club's unincorporated nature, trustees' role, and ownership of the club's property by its members. Consequently, the court quashed all notices and awarded costs to the club, without addressing other contentions due to the lack of jurisdiction in the notices' issuance. Case-Laws Wealth-tax Tue, 09 Feb 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=29409