2013 (1) TMI 1031

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... For the Assessee : Shri S.N. Saporkar & Shri Anil R. Shah, A.Rs. ORDER PER : D.K. TYAGI, JUDICIAL MEMBER These Revenue's appeal and C.O. of the assessee have been filed against the order of ld. CIT(A)-XIV, Ahmedabad dated 18.11.2009. 2. The only ground in this appeal is against the disallowance of Rs. 52,95,900/- made by the A.O. on account of guest fees, room charges and hire charg....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n Hon'ble ITAT vide its order dt:30-10-2009 considered the similar disallowance and addition in respective years and after taking into account the factual and legal position as well as earlier year's appellate order in the case of appellant as well as the Hon'ble ITAT Ahmedabad D Bench decision Dt:23-02-07 passed in the case of Rajpath Club Ltd. in ITA No.2830/Ahd/2006 relating to A.Y. 03-04 allow....