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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. Here it shows just a few of many results. To view list of all cases mentioning this section, Visit here

        Provisions expressly mentioned in the judgment/order text.

        <h1>Revenue's Appeal Dismissed, Assessee Prevails on Various Additions, Club Membership Fees; Grounds 1-3, 5 Dismissed</h1> The appeal filed by the Revenue against the order of the Commissioner of Income-tax (Appeals) for assessment year 2001-2002 was dismissed. The ... - Issues involved: Appeal against the order of the Commissioner of Income-tax (Appeals) regarding assessment year 2001-2002.Grounds of Appeal:1. Leasehold Repairs/Improvement: CIT(A) deleted addition of Rs. 1,69,246 incurred by the assessee.2. Expenditure for Dividend Income: CIT(A) deleted Rs. 15,17,088 expenditure under section 14A of the I.T. Act.3. Bad Debts: CIT(A) deleted Rs. 37,40,538 on account of bad debts.4. Club Membership Fees: CIT(A) deleted Rs. 26,44,155 for club membership and other fees.5. Expenses on Hire Charges: CIT(A) directed to allow expenses on hire charges against hire charges receipt before disallowing under clause (baa) of 80HHC.Judgment Details:- Grounds 1, 2, and 3 dismissed as similar issues were decided in another case.- Ground 5 dismissed as it was identical to another issue.- Ground 4, regarding club membership fee, was decided in favor of the assessee based on previous Tribunal decisions for similar reasons.- Grounds 6 and 7 were of a general nature and required no adjudication.- The appeal filed by the Revenue was dismissed, and the order was pronounced on November 26, 2012.

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