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Home › All Judgements › Mittal Tower Premises vs. ITO (ITAT Mumbai)

Mittal Tower Premises vs. ITO (ITAT Mumbai)

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COURT:
CORAM:
SECTION(S):
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CATCH WORDS:
COUNSEL:
DATE: (Date of pronouncement)
DATE: October 17, 2008 (Date of publication)
AY:
FILE:
CITATION:

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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