Anushka Maharshi, Maharashtra National Law University Nagpur ABSTRACT This case analysis examines the landmark decision in Bangalore Club v. Commissioner of Wealth Tax (2020) , evaluating the critical interaction between the judicial doctrine of mutuality and the statutory framework of Section 21AA of the Wealth Tax Act, 1957. Utilizing a doctrinal research methodology, this paper investigates whether a non-commercial members’ club can be legally classified as an “association of persons”...