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    <title>2018 (5) TMI 635 - MADRAS HIGH COURT</title>
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    <description>The court ruled in favor of the appellants, stating they should not be taxed twice for the same period and directing the Assessing Officer accordingly. The court also upheld the decision that membership fees paid to a Social Club cannot be claimed as business expenditure without evidence of being for customer entertainment. Both tax cases were disposed of with no costs awarded.</description>
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      <description>The court ruled in favor of the appellants, stating they should not be taxed twice for the same period and directing the Assessing Officer accordingly. The court also upheld the decision that membership fees paid to a Social Club cannot be claimed as business expenditure without evidence of being for customer entertainment. Both tax cases were disposed of with no costs awarded.</description>
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