"Club or Association Service" Payments Taxable, But Copyright Societies' Member Receipts Exempt Under Law.
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....Taxability - amount received and/or retained by assessee towards expenditure as consideration for rendering of 'club or association service' - There can be no doubt that 'copyright societies' are established under law and hence not liable to be taxed on any receipts from its members. - AT....




TaxTMI
TaxTMI