1987 (7) TMI 7

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....itioner herein. The respondent is a voluntary club. The matter relates to the assessment year 1974-75. The respondent claimed exemption of the income on the doctrine of mutuality. The Income-tax Officer rejected the plea. He held that the rules and bye-laws of the club enabled it to allow non-members to enjoy the facilities of the club. In appeal, the Commissioner of Income-tax referred to the sta....

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....ties provided to him. In the circumstances, it was held that the income of the respondent/assessee is entitled to exemption under the doctrine of mutuality. The Revenue filed an application before the Appellate Tribunal under section 256(1) of the Income-tax Act to refer certain questions of law for the decision of this court. It was declined. Thereafter, this original petition was filed under sec....