Maintenance Charges Exemption Questioned Under Principle of Mutuality; Appellate Authority Sends Case Back for Review u/s 154.

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....Principle of the mutuality - Maintenance charges received from members - The question whether it is exempt under the ‘Principle of Mutuality’ which even though Ld. CIT(A) held to be essential question of fact did not bother to examine the same on the ruse that impugned order before him was an order of CPC u/s 154 of the Act - Matter restoredback - AT....