Tribunal held that  the Assessing Officer after verification of the accounts of the assessee was to ascertain which part of the club income and catering services had been generated from the members of the assessee-association and which part of the income was earned from non-members. He had also to look into whether the income from the club house and other facilities was generated generally from the members only and receipt from the non-members was an exception or the income was generated from members and non-members in the normal course of business. Whether the catering services were limited to the members and their guests or were also provided to non-members also on commercial basis was to be seen. The Assessing Officer after thoroughly examining would decide if the principle of mutuality applied to the club income including catering contracts in accordance with law. (AY. 2009-10,  2011-12 to 2013-14)