SC: Principle of Mutuality not Applicable to Income from Deposits in Member Banks - (21 Aug 2023)
DIRECT TAXATION
Supreme Court has held that if any income is earned by the Clubs through deposits made by clubs in banks that are members of the club, such income would not be covered under the principle of mutuality and would be liable to be taxed under the provisions of the Income Tax Act.
Tags : SUPREME COURT PRINCIPLE OF MUTUALITY CLUBS BANKS
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