Assessee couldn’t be termed as mutual concern if one member was controlling interests of others members

INCOME TAX: Where assessee was incorporated with approval of Secretariat for Industrial Assistance for purpose of economisation of cost of advertising and promotion of member companies, to be operated on a non-profit basis on principles of mutuality but it accepted contributions both from members and non-members and one member was vested with powers to control functioning and interests of other members,

from www.taxmann.com Latest Case Laws https://www.taxmann.com/topstories/101010000000194422/assessee-couldn’t-be-termed-as-mutual-concern-if-one-member-was-controlling-interests-of-others-members.aspx