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1983 (10) TMI 110 - AT - Income TaxExtract: .......b Ltd. which applies on all fours to the facts of the present case, we hold that the receipts attributable to services rendered to non-member guests cannot be subjected to tax in view of the existence of mutuality. In that view of the matter, we uphold the order passed by the AAC. 6. In the result, the appeals filed by the department are dismissed.
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