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made by Dr.G.JAYACHANDRAN,J.) The appellant is the assessee running timeshare resorts at various places in India. The fees collected for membership ... Tribunal, in sum ans substance, held that the entire amount of timeshare membership fee receivable by the assessee upfront at the time of enrolment

concluding that the amounts received by the assessee towards the timeshare subscription from the customers and shown as advance in the balance sheet

subscription charges received for providing facilities throughout the period of timeshare, because the assessee receives from the customers. (a) Annual maintenance charges to enable ... each year was credited with the amount received towards the cost of timeshare which was sold to the customers. The advance subscription amount collected towards