Mutuality Doctrine Exclusion: Pay & Park, Vodafone, BSNL, Idea Rentals, and Fixed Deposit Interest Not Covered.

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....Doctrine of mutuality - The first four incomes i.e. Pay & Park Charges and rent from Vodafone, BSNL and Idea towers cannot be considered to be covered by doctrine of mutuality. - Interest income on Fixed Deposit also fails to pass the test.....