1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO.2498 OF 2009 AND INCOME TAX APPEAL (L) NO.2505 OF2009 Director of Income Tax (Exemption) ..Appellant. V/s. Shivaji Park Gymkhana ..Respondent. Ms. Suchitra Kamble for appellant. Mr. Nishant Thakkar with Rajesh Poojari for respondent. CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 7TH DECEMBER, 2009. P.C. :- Heard learned counsel for the revenue and learned counsel for the respondent. We were taken through the impugned order. The Tribunal has followed the judgment of the Apex Court in the case of CIT V/s. Bankipur Club Ltd. reported in (1997) 226 ITR 97 (SC) and considered the same in para No.14 of the impugned order. The said judgment has been accepted by the revenue and no case is made out to distinguish the same. Having gone through the same, we do find any substantial question of law arise in these appeals. Both the appeals are dismissed in limini with no order as to costs. (J.P.DEVADHAR, J.) (V.C.DAGA, J.)