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2011 (8) TMI 1206

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..... : (a) Whether, on the facts and circumstances of the case and in law the Tribunal was right in directing the AO to allow exemption under Section 11 of the Income Tax Act, 1961 ignoring the fact that the income of the assessee is earned from the activities relating to providing food, liquor and facility for playing cards and other such games which do not qualify for deduction under the provisio .....

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..... ssessee s own case for assessment years 198586, 199192 and 200102. There is nothing on record to show that the Revenue has filed appeals in those assessment years. Nothing is brought to our notice as to how the decision of the Income Tax Appellate Tribunal in those assessment years is contrary to law. 4. In this view of the matter, the appeal is dismissed with no order as to costs. - - TaxT .....

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