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2016 (5) TMI 1576 - ITAT AHMEDABADBenefit of doctrine of mutuality - receipts from guest fees, income from hire of rooms, hire charges in respect of club lawn is to be considered exempt by following principal of mutuality - HELD THAT:- We find that the ld.CIT(A), following the Tribunal’s order in assessee’s own case in earlier years[2013 (1) TMI 1031 - ITAT AHMEDABAD] and [1987 (10) TMI 21 - GUJARAT HIGH COURT] held that the assessee was entitled for the benefit on the basis of doctrine of mutuality. Revenue has not brought any contrary binding decision in its support nor has placed any material on record to demonstrate that the decisions of the Tribunal in assessee’s own case for AY 200-07 has been set aside by Hon’ble Jurisdictional High Court [1987 (10) TMI 21 - GUJARAT HIGH COURT]. - no reason to interfere with the order of the ld.CIT(A) and thus the ground of Revenue is dismissed.
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