2016 (6) TMI 1073

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....Pillai & Co. for the Respondent. ORDER P.C.: 1. This Appeal under Section 260A of the Income Tax Act, 1961 (the Act) challenges the order dated 23rd April, 2013 passed by the Income Tax Appellate Tribunal (the Tribunal). The impugned order is in respect of Assessment Year 200809. 2. The Revenue has pressed the following questions of law for our consideration : " Whether on the....

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....y for parking of an additional car is restricted only to members of the society and no outsider can avail of this facility. Similarly, item no.(iv) above, the specific facility given to members would also be covered by the concept of mutuality. This is so as only the members of the society are entitled to use specific facilities available with the society on payment. This facility is not extended ....

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.... to members of the society. 5. So far as item no.(iv) above i.e. nonoccupation charges are concerned, it is an agreed position between the parties that the issue stands concluded before this Court by virtue of its decision in Mittal Court Premises Cooperative Society Ltd. v/s. Income Tax Officer 320 ITR 414. Thus, there is no occasion to admit the question with regard to item no.(iv) above i.e.....

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.... the decision in Darbhanga Mansion CHS Ltd. (supra). 7. In the above view, in the context of the present facts, the appeal is admitted on the following substantial question of law:" Whether on the facts and in the circumstances of the case and in law, the Tribunal was justified in upholding the order of CIT(A) Mumbai in deleting the following addition: (i) Transfer fees; (ii) ....