{"id":29543,"date":"2022-09-09T13:04:15","date_gmt":"2022-09-09T07:34:15","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dy-cit-v-sports-club-of-gujarat-ltd-2022-94-itr-54-trib-sn-ahd-trib\/"},"modified":"2022-09-09T13:04:15","modified_gmt":"2022-09-09T07:34:15","slug":"dy-cit-v-sports-club-of-gujarat-ltd-2022-94-itr-54-trib-sn-ahd-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dy-cit-v-sports-club-of-gujarat-ltd-2022-94-itr-54-trib-sn-ahd-trib\/","title":{"rendered":"Dy. CIT v. Sports Club of Gujarat Ltd. (2022) 94 ITR 54 (Trib.) (SN) (Ahd.)(Trib.)"},"content":{"rendered":"<p>Dismissing the appeals the Tribunal held that since in the assessee\u2019s own case for several earlier years, a consistent stand had been taken by the Tribunal right from the beginning that the additions made by the Assessing Officer on account of guests fees from members, hire charges, income from rooms and housie participation fees could not be sustained as the principle of mutuality was applicable, there was no infirmity in the order giving relief to the assessee on this issue. (AY. 2014-15, 2015-16)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 4 : Charge of income-tax-Mutuality-Club-Guests fees from members, hire charges, income from rooms and housie participation fees-Not chargeable as income.<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-29543","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7Gv","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29543","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=29543"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29543\/revisions"}],"predecessor-version":[{"id":29544,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29543\/revisions\/29544"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=29543"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=29543"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=29543"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}