Dismissing the appeal of the revenue the Court held that that the assessee’s own case for the assessment year 2014-2015, on identical facts and circumstances concurrently found by the appellate authorities, had already been dismissed by the court in the appeal of the Department under section 260A holding, inter alia, that organizing dance events could not be termed as a business there were no distinguishing facts to take a different view for the subsequent assessment year 2015-2016. SLP of revenue dismissed. (AY. 2015-16)