JUDGMENT :

Navin Sinha, J.

Delay condoned. Leave granted in all the Special Leave Petitions.

2. A common question of law arises for consideration in this batch of appeals, whether certain receipts by co-operative societies, from its members i.e. non-occupancy charges, transfer charges, common amenity fund charges and certain other charges, are exempt from income tax based on the doctrine of mutuality. The challenge is based on the premise that such receipts are in the nature of business income, generating profits and surplus, having an element of commerciality and therefore exigible to tax. The assessee in Civil Appeal No.1180 of 2015 assails the finding that such receipts, to the extent they were beyond the limits specified in the Government notification dated 09.08.2001 issued under Section 79A of the Maharashtra Cooperative Societies Act, 1960 (hereinafter referred to as `the Act') was exigible to tax falling beyond the mutuality doctrine.

3. The primary facts, for better appreciation shall be noticed from SLP (C) No.30194 of 2010. The assessing officer held that receipt of non-occupancy charges by the society from its members, to the extent that it was beyond 10% of the service cha