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    <description>The Supreme Court dismissed the appeals as the principle of mutuality applied, and the income earned by the assessee from rooms let out to its members could not be taxed. The High Court had already decided this issue in favor of the assessee in other cases.</description>
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      <description>The Supreme Court dismissed the appeals as the principle of mutuality applied, and the income earned by the assessee from rooms let out to its members could not be taxed. The High Court had already decided this issue in favor of the assessee in other cases.</description>
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