TMI Blog2012 (1) TMI 278X X X X Extracts X X X X X X X X Extracts X X X X ..... ground raised by the Revenue is accordingly allowed for statistical purposes. Addition of expenditure on corporate club membership fees - Held that:- Respectfully following the order of the Tribunal in assessee’s own case and in absence of any contrary material brought to our noticeby the ld. D.R. we set aside the order of the ld. CIT(A) on this issue and direct the A.O. to delete the disallowance. Addition u/s 14A - Held that:- We restore the issue back to the file of the A.O. with a direction to adjudicate the same afresh in the light of the decision of the Hon’ble jurisdictional High Court in the case of Godrej Boye Mfg. Co. Ltd. (2010 (8) TMI 77 - BOMBAY HIGH COURT) and in accordance with law after giving due opportunity of being ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the sides we find the co-ordinate Bench of the Tribunal in assessee s own case vide ITA No. 123/Mum/2009 order dtd. 23.09.2009 for A.Y. 2004-05 has decided the issue and restored the same to the file of the A.O. by holding as under:- We have carefully considered the argument of both the sides and perused the material placed before us. We find that in the earlier years i.e. assessment years 1998-99 to 2000-01, the ITAT has set aside the matter back to the file of Assessing Officer for re- adjudication in the light of the decision of Hon ble Apex Court in the case of S.A. Builders Ltd. (supra). Admittedly, the money was advanced to the sister concerns in the earlier years and not in the year under appeal. When the money was advanced in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal in assessee s own case during A.Y. 2004-05. We find the Tribunal in ITA No. 123/Mum/2009 order dtd. 23.9.2009 vide para No. 7 of the said order deleted the disallowance by holding as under:- We have heard both the parties and perused the material placed before us. We find that the identical issue is considered by the ITAT in assessee s own case for assessment year 1999-2000 vide ITA No. 4793/Mum/2002 wherein the ITAT allowed the deduction for club membership fee as revenue expenditure. Since the facts are identical, we respectfully following the above decision of the ITAT in assessee s own case, uphold the order of the CIT(A) and reject ground No. 2 of the Revenue s appeal. 4.2 Respectfully following the order of the Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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