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    <title>2012 (6) TMI 834 - ITAT CHANDIGARH</title>
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    <description>The Tribunal dismissed the revenue&#039;s appeal, upholding the decision of the CIT(A) regarding the nature of the assessee club and the application of the mutual concern principle. The Tribunal cited consistency with its previous rulings in the assessee&#039;s case and maintained its decision based on earlier precedents, ultimately leading to the dismissal of the revenue&#039;s appeal.</description>
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      <description>The Tribunal dismissed the revenue&#039;s appeal, upholding the decision of the CIT(A) regarding the nature of the assessee club and the application of the mutual concern principle. The Tribunal cited consistency with its previous rulings in the assessee&#039;s case and maintained its decision based on earlier precedents, ultimately leading to the dismissal of the revenue&#039;s appeal.</description>
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