Commissioner Of Income Tax vs Darjeeling Club Ltd.

Authority: High Court Date: 1984-01-19 AY: 1965-66, 1966-67, 1967-68, 1968-69, 1969-70, 1970-71 Section: 4, 22 Acts: Income Tax Act 1961, Companies Act Result: Assessee Citation: (1984) 42 CTR (CAL) 338 : (1985) 153 ITR 676 (CAL) Justices: S.C. Sen & U.C. Banerjee, JJ. Appeal No: IT Ref. No. 522 of 1975
Whether receipts from temporary and honorary members for messing charges, subscriptions, and games could be assessed as business income --- Held No. Whether income from rooms occupied by members could be assessed as income from property --- Held No.

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