TMI Blog2019 (4) TMI 2042X X X X Extracts X X X X X X X X Extracts X X X X ..... isions 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 vi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T(A) is right in law and on facts in deleting the addition made by the AO on account of guest fees, hire of rooms and hire charges in respect of club lawns aggregating to ₹ 1,46,86,476/-. 2. Whether the CIT(A) is right in law and on facts in deleting the disallowance u/s 57(iii) of the Act of ₹ 5,52,333/-. 3. At the time of hearing before us, learned counsel for the assesse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve, 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 (supra), we decline to interfere in the matter. Accordingly, relief granted by t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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