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| DATE: | (Date of pronouncement) |
| DATE: | October 17, 2008 (Date of publication) |
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Non-occupancy charges received by a commercial society from its members, even though in excess of 10% of the maintenance charges, are exempt on the principles of mutuality.
Note: The judgement of the Special Bench in Walkeshwar Triveni 88 ITD 159 was distinguished.

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