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of <h1>Appeal Dismissed for 2009-10 Due to Prior Decision in Favor of Assessee for 2005-06. No Costs Awarded.</h1> <h3>The Commissioner of Income Tax-16 Versus M/s. Grand Paradi Co-Op. Hsg. Soc. Ltd.</h3> The High Court of Bombay dismissed the appeal for Assessment Year 2009-10 as the issue had already been decided in the assessee's favor for the earlier ... Transfer fee received from the incoming members of the Housing Society is exempt under the principles of mutuality - Held that:- The learned counsel for the Appellant fairly concedes that the issue raised in the present appeal had arisen in Assessee's own case, in the earlier Assessment Year i.e. for the Year 2005-06 and the Appeal filed by the Revenue [2011 (7) TMI 1330 - BOMBAY HIGH COURT] The High Court of Bombay dismissed the appeal for Assessment Year 2009-10 as the issue had already been decided in the assessee's favor for the earlier Assessment Year 2005-06. No costs were awarded.
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