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SUPREME COURT
N. V. Ramana, CJ, B. R. Gavai, J, K. M. Joseph, J
Commissioner of Income Tax, Bihar – Appellant
Versus
M/s. Bankipur Club Ltd. – Respondent
| Table of Content |
|---|
| 1. special leave applications granted and various appeals categorized for consideration. (Para 1 , 2 , 5) |
| 2. legal views on mutuality established in various cited cases. (Para 3 , 4 , 8) |
| 3. clubs argue exemption based on mutual trading principles. (Para 6 , 10 , 11) |
| 4. court finds no profit motive in the services provided by clubs. (Para 12 , 14 , 15) |
| 5. the court concludes the validity of claims for mutuality and dismisses the appeals. (Para 13 , 16) |
1. Special leave granted in SLP (C) Nos. 22644 of 1994 and 2811 of 1994.
2. This batch of 23 cases was posted together. That was so done on the basis that the same and identical point arises for consideration in all of them. On further verification, it turned out that in 7 appeals, the point that arises for consideration is little different. On the question arising in those appeals no arguments were advanced. So, the said seven appeals are delinked, to be posted later for hearing.
3. For convenience sake, the 23 cases including seven appeals which are delinked can be classified into 5 groups. Group-A : CA Nos. 854-858 of 1996 Commissioner of Income Tax, Bihar v. M/s. Bankipur Club Ltd. Group-B: C.A. Nos. 505/92 and 3974/92, C
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