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TDS not applicable on service rendered by Tenants’ Association to members even if the same is for remuneration
Case Law Details
- Case Name
- Belvedere Estates Tenants Association Vs Income-tax Officer, Ward-34(1), Kolkata (ITAT Kolkata)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All ITAT, ITAT Kolkata
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IN THE ITAT KOLKATA BENCH ‘A’
Belvedere Estates Tenants Association
Versus
Income-tax Officer, Ward-34(1), Kolkata
IT APPEAL NO. 1156 (KOL.) OF 2011
[ASSESSMENT YEAR 2006-07]
OCTOBER 19, 2012
ORDER
Pramod Kumar, Accountant Member
By way of this appeal, the assessee-appellant has challenged Commissioner of Income Tax (Appeals)’s order dated 22nd July, 2011, for the assessment year 2006-07 on the following grounds :-
(1) That the ld. CIT(A) was unjustified in holding that the income of the appellant is not exempt from taxation on ground of mutuality.
(2) Without prejudice t...
