IN THE HIGH COURT OF JDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.3604 OF 2010 The Commissioner of Income Tax-3 .... Appellant. Mumbai. Vs. M/s Vinyl Chemicals (India) Ltd. .... Respondent Mr. Vimal Gupta, Advocate for Appellant. Mr. Jas Sanghavi i/by PDS Legal for respondent. CORAM : J.P. DEVADHAR AND SMT. R.P. SONDURBALDOTA, JJ. DATE : 30TH JUNE, 2011. P.C. In this case, the Tribunal has allowed the claim of the assessee for deduction of the amount on account of club membership fees paid by the assessee by following judgment of this court in the case of Otis Elevator Co. (India) Ltd. vs. Commissioner of Income-Tax, reported in 195 I.T.R. 682, Bombay. In our opinion, no case is made out to interfere with the view taken by Tribunal. Hence, the appeal is dismissed. ( SMT. R.P. SONDURBALDOTA, J. ) (J.P. DEVADHAR, J.)