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1985 (9) TMI 62 - PATNA HIGH COURTExtract: .......t the time of the entrance of the new members is a receipt of revenue nature and is chargeable to tax in the hands of the club. The question is, accordingly, answered in the affirmative and in favour of the Revenue and against the assessee. However, in view of the circumstances of the case, there will be no order as to costs. UDAY SINHA J.-I agree.
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