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Giriraj Iron Limited,, Ahmedabad vs The Dcit, Circle - 2(1)(1),, Ahmedabad on 17 May, 2019 cites

Rajasthan State Mines & Minerals Ltd., ... vs Acit, Jaipur on 30 May, 2017

Likewise in the case of Deep Raj Minerals Vs. ACIT there was the undisputed fact that the appellant has taken the customers of the said firm to the club for business purposes and therefore the Hon'ble ITAT hold that once commercial angle is established then there is difference in the corporate membership or a membership of working partner in a club.
Income Tax Appellate Tribunal - Jaipur Cites 50 - Cited by 17 - Full Document

Otis Elevator Company (India) Ltd. vs Deputy Commissioner Of Income Tax on 30 January, 2006

However, in the appellant's case the appellant has totally failed to prove that the club facilities have been utilized by the appellant for its customers Likewise the facts of the case of Reliable Cigarettes and Tobacco Co. was also not relevant for the purpose that the said decision was based upon the judgement of Mumbai High Court in the case of OTIS Elevators India Ltd. Vs. CIT 195 ITR 682 whereby the business expenditures not falling within the mischief of Section 40(a)(v) and the payment has been allowed.
Income Tax Appellate Tribunal - Mumbai Cites 7 - Cited by 88 - Full Document
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