https://www.taxtmi.com/caselaws?id=39239 Members' subscriptions received by a race club were held taxable because they were not shown to arise from a pure mutual concern or from a separate exempt club activity. The Court found that the subscriptions were at least partly connected with the club's taxable horse-racing business, as members obtained free admission on race days, and the assessee failed to prove that any non-race-day amenities were wholly distinct and severable. The burden of establishing exemption lay on the assessee, and that burden was not discharged. The receipts were therefore not exempt on the principle of mutuality and were liable to tax. en-us Wed, 13 Aug 1975 00:00:00 +0530 Wed, 14 Apr 2010 10:25:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39239 Members' subscriptions received by a race club were held taxable because they were not shown to arise from a pure mutual concern or from a separate exempt club activity. The Court found that the subscriptions were at least partly connected with the club's taxable horse-racing business, as members obtained free admission on race days, and the assessee failed to prove that any non-race-day amenities were wholly distinct and severable. The burden of establishing exemption lay on the assessee, and that burden was not discharged. The receipts were therefore not exempt on the principle of mutuality and were liable to tax. Case-Laws Income Tax Wed, 13 Aug 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39239