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2022 (2) TMI 1028 - AT - Income TaxAddition of Guest fees/Income from hire of rooms/Hire charges in respect of club properties / Housie participation fees - temporary members are not eligible to share surplus on any dissolution of club and principal of mutuality is not acceptable for such members - HELD THAT:- Issue covered in favour of assessee and against the Revenue by the orders of the Tribunal passed in assessee’s own case for the several earlier years, wherein a consistent stand was taken by the Tribunal right from the beginning that the addition made by the Assessing Officer on account of Guests fees from member, Hire charges, Income from rooms and Housie participation fees cannot be sustained as the principle of mutuality is applicable in the assessee’s case. Since the Ld.CIT(A) has followed the consistent view taken by the Tribunal in assessee’s own case for the earlier years and the Ld.DR has not been able to point out anything to the contrary, we find no infirmity in the impugned order of the Ld.CIT(A) giving relief to the assessee on this issue and upholding the same, ground No.1 of Revenue’s appeal is dismissed. Disallowance of expenses u/s.57(iii) - HELD THAT:- This issue is also covered in favour of assessee by the consistent view taken by the Tribunal in assessee’s own case for the several earlier years and since the Ld.CIT(A) has followed the view of the Tribunal, we find no justifiable reason to interfere with the order of the ld.CIT(A), wherein he has given relief to the assessee on this issue. The same is upheld and ground No.2 of Revenue’s appeal is dismissed.
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