https://www.taxtmi.com/caselaws?id=36427 The court held that the income received by a club from renting out rooms to its members was not chargeable to income tax. The principle of mutuality applied as the club was not engaged in any business activity, and any surplus was deemed incidental to mutual activities. The court distinguished cases involving business dealings with members, emphasizing that the club's activities were social and non-commercial. The decision favored the assessee, with costs awarded in their favor. en-us Fri, 15 Feb 1980 00:00:00 +0530 Mon, 22 Mar 2010 12:46:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36427 The court held that the income received by a club from renting out rooms to its members was not chargeable to income tax. The principle of mutuality applied as the club was not engaged in any business activity, and any surplus was deemed incidental to mutual activities. The court distinguished cases involving business dealings with members, emphasizing that the club's activities were social and non-commercial. The decision favored the assessee, with costs awarded in their favor. Case-Laws Income Tax Fri, 15 Feb 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36427