2016 (6) TMI 1073

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....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 facts and in the circumstances of the case and....

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....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 to nonmembers. 4. Thus, the aforementioned item nos. (iii) and (v) above would stan....

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....s 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. nonoccupation charges. 6. The respondentassessee drew our attention to the decision of....