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2015 (11) TMI 1832 - ITAT DELHIExemption u/s 11 denied - AO treated the society maintenance fees receipts as business income and not incidental to the attainment of the objects of the assessee society - No separate books of accounts have not been maintained which is violative of provisions of s.11 and 12 -society maintenance fee, being in the name of franchisee income earned by the assessee was taxable - CIT-A deleted the addition - HELD THAT:- The issue is covered in favour of the assessee and against the Revenue by a series of decisions of the Tribunal in the assessee’s own case. The Ld. CIT(A) has followed the binding decisions of the ITAT in the assessee’s own case for the A.Y. 1998-99, 1999-2000, 2001-02, 2003-04 and ITAT orders for the A.Y. 2004-05. We find no infirmity in the order of the Ld. CIT(A) and we dismiss both the appeals of the Revenue.
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