https://www.taxtmi.com/caselaws?id=57907 The Tribunal confirmed that the RSS is a taxable entity and upheld its status as a Body of Individuals (BOI). Gurudakshina received from Swayamsevaks and non-Swayamsevaks was exempt from tax under the principle of mutuality. The income of various Shakhas could not be clubbed and taxed in the hands of the RSS. The Tribunal clarified that the RSS at Nagpur is a BOI constituted of individual Swayamsevaks from Nagpur only. The principle of mutuality was applied to exempt relevant receipts from tax, while the RSS's income was not considered for charitable purposes under the IT Act. en-us Sat, 26 Jul 1980 00:00:00 +0530 Wed, 15 Dec 2010 13:14:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=57907 The Tribunal confirmed that the RSS is a taxable entity and upheld its status as a Body of Individuals (BOI). Gurudakshina received from Swayamsevaks and non-Swayamsevaks was exempt from tax under the principle of mutuality. The income of various Shakhas could not be clubbed and taxed in the hands of the RSS. The Tribunal clarified that the RSS at Nagpur is a BOI constituted of individual Swayamsevaks from Nagpur only. The principle of mutuality was applied to exempt relevant receipts from tax, while the RSS's income was not considered for charitable purposes under the IT Act. Case-Laws Income Tax Sat, 26 Jul 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=57907