Appeals allowed for assessment years 2012-15 with directions for re-examination of specific issues.

The Tribunal allowed the appeals for the assessment years 2012-13 and 2014-15. For the assessment year 2013-14, the appeal was allowed for statistical purposes, with directions for the AO to re-examine issues related to reimbursement of telecast expenses and police and fire service charges. The Tribunal emphasized the principle of mutuality and the nature of reimbursements in determining the taxability of the disputed amounts.

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Issues Involved:
1. Disallowance of horse transportation charges.
2. Addition of entrance fee paid by non-voting members.
3. Disallowance of reimbursement of expenses for non-deduction of TDS under section 194J.
4. Disallowance of police and fire service charges.

Detailed Analysis:

1. Disallowance of Horse Transportation Charges:
The first common issue in the three appeals concerns the disallowance of horse transportation charges for the assessment years 2012-13, 2013-14, and 2014-15. The assessee claimed these charges as business expenses, arguing they were subsidies given to horse owners for transporting horses to race venues. The Assessing Officer (AO) disallowed these expenses due to a lack of documentary evidence proving the genuineness and business purpose. The Commissioner of Income Tax (Appeals) [CIT(A)] upheld the disallowance on the grounds that the assessee failed to deduct TDS under section 194C, invoking section 40(a)(ia). The Tribunal, referencing the Bangalore Bench's decision in the Mysore Race Club Limited case, held that these payments were reimbursements and not liable for TDS under section 194C. Consequently, the Tribunal deleted the disallowance and allowed the assessee's appeal on this issue.

2. Addition of Entrance Fee Paid by Non-Voting Members:
The second common issue pertains to the addition of entrance fees paid by non-voting members, which the AO treated as taxable income, not falling under the principle of mutuality. The CIT(A) upheld this view, citing the Supreme Court's decision in the Citizen Co-operative Society case. The Tribunal, however, noted that the non-voting members had usage rights similar to other members, except on race days and in management activities. Citing the Supreme Court's decision in Bankipur Club Ltd. and the Tribunal's decision in Madras Cricket Club, the Tribunal held that the entrance fees collected from non-voting members fell under the principle of mutuality and were not taxable. Thus, the Tribunal allowed the assessee's appeal on this issue.

3. Disallowance of Reimbursement of Expenses for Non-Deduction of TDS under Section 194J:
In the appeal for the assessment year 2013-14, the issue involved the disallowance of reimbursement of telecast expenses for non-deduction of TDS under section 194J. The AO and CIT(A) disallowed these expenses, arguing that the payments were not mere reimbursements but contractual obligations. The Tribunal, referencing the Bangalore Bench's decision in Mysore Race Club Limited, restored the issue to the AO to verify whether the primary liability to deduct TDS lay with the recipient club and whether the recipient had deducted TDS. The Tribunal directed the AO to re-examine the matter and decide accordingly.

4. Disallowance of Police and Fire Service Charges:
The final issue in the appeal for the assessment year 2013-14 concerns the disallowance of police and fire service charges due to a lack of evidence. Both the AO and CIT(A) disallowed these charges as the assessee failed to provide supporting vouchers. The Tribunal, upon the assessee's request for another opportunity to produce evidence, set aside the issue to the AO for re-examination.

Conclusion:
The Tribunal allowed the appeals for the assessment years 2012-13 and 2014-15 and allowed the appeal for the assessment year 2013-14 for statistical purposes, directing the AO to re-examine the issues of reimbursement of telecast expenses and police and fire service charges. The Tribunal's decision emphasized the principle of mutuality and the nature of reimbursements in determining the taxability of the disputed amounts.

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