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2005 (4) TMI 532 - ITAT COCHINExtract: .......ribunal. 14. We have heard the parties to the dispute. The fact that the amount of Rs. 50,000 represented one time membership fee in a club is not disputed. Therefore, we agree with the conclusion of the learned first appellate authority and uphold the same. 15. In the result, the appeals of the revenue and the appeal of the assessee are dismissed.
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