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2019 (4) TMI 2042 - AT - Income TaxBenefit of doctrine of mutuality - Addition on account of guest fees, hire of rooms and hire charges in respect of club lawns - Disallowance u/s 57(iii) - CIT-A deleted the addition - HELD THAT:- The issues in appeal are covered, in favour of the assessee, by the series of decisions of co-ordinate bench of this Tribunal in assessee’s own case. [2013 (1) TMI 1031 - ITAT AHMEDABAD], [2010 (12) TMI 1334 - ITAT AHMEDABAD] - Learned Departmental Representative, on the other hand, relied upon the order of the Assessing Officer, but could not point out any binding judicial precedent contrary to the decisions relied upon by the learned counsel as referred above. In this view of the matter, and, respectfully following the decisions of co-ordinate bench in assessee’s own case - Accordingly, relief granted by the CIT(A) stands confirmed and approved. - Decided against revenue.
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