TDS not applicable on service rendered by Tenants’ Association to members even if the same is for remuneration

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)  Wi...