The Commissioner Of Income Tax v. M/S. Bombay Residency Radio Club

hvn IN THE HIGH COURT OF JDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 6647 OF 2010 The Commissioner of Income Tax . ..Appellant. Vs. M/s. Bombay Residency Radio Club ..Respondent. Mr. Vimal Gupta for the Appellant. Mr. K. Gopal with Mr. Jietndra Singh for respondent. CORAM : J.P. DEVADHAR ANDSMT.R.P. SONDURBALDOTA, JJ.DATE : 7TH JUNE, 2011. P.C. Matter not on board. Taken up by consent of the parties. Whether the tribunal was right in holding that the hire charges of the pier and residential room rent received by the assessee were not taxable on the principles of mutuality is the question raised in this appeal. The tribunal following its decision in assessee's own case for A.Y. 1980-81 in I.T.A. No. 4955/M/86 and in A.Y. 1990-91 in I.T.A. No. 9409/M/92 has held that the principles of mutuality would be applicable. The decision of the Tribunal in those years have been accepted by the Revenue. In this view of the matter, we see no merit in the appeal and is accordingly dismissed. ( SMT.R.P, SONDURBALDOTA,, J. ) (J.P. DEVADHAR, J.)