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Search Results for Tag : Principle of Mutuality

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SC: Principle of Mutuality not Applicable to Income from Deposits in Member Banks(21.08.2023)

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 wou.....

Tags : Supreme Court, Principle of Mutuality, Clubs, Banks

Gujarat High Court: Principle of Mutuality applies to Club run by a Company(27.06.2017)

Gujarat High Court, while deleting addition in respect of life membership and entrance fees received by assessee-Company, has held that principle of m.....

Tags : Gujarat High Court, Principle of Mutuality