https://www.taxtmi.com/caselaws?id=203470 The Tribunal allowed the revenue's appeals for statistical purposes on certain grounds, directing the assessee to provide evidence for member entry fees and swimming pool expenses. The Tribunal upheld the A.O.'s disallowance of festival expenses and deductions under Section 44A(3), emphasizing the absence of required conditions. However, the Tribunal supported the CIT(A)'s deletion of ad-hoc disallowed telephone expenses. The Tribunal rejected the applicability of the principle of mutuality, expunging the CIT(A)'s observation. Overall, matters were restored to the A.O. for fresh decisions on specific issues, maintaining the deletion of telephone expenses. en-us Fri, 17 Sep 2010 00:00:00 +0530 Wed, 12 Jun 2013 11:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203470 The Tribunal allowed the revenue's appeals for statistical purposes on certain grounds, directing the assessee to provide evidence for member entry fees and swimming pool expenses. The Tribunal upheld the A.O.'s disallowance of festival expenses and deductions under Section 44A(3), emphasizing the absence of required conditions. However, the Tribunal supported the CIT(A)'s deletion of ad-hoc disallowed telephone expenses. The Tribunal rejected the applicability of the principle of mutuality, expunging the CIT(A)'s observation. Overall, matters were restored to the A.O. for fresh decisions on specific issues, maintaining the deletion of telephone expenses. Case-Laws Income Tax Fri, 17 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203470