1 itxal2518-10+ agk IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO.2518 OF 2010 The Commissioner of Income Tax - 16, Mumbai ..Appellant. Versus High Land Cooperative Housing Society Limited ..Respondent. INCOME TAX APPEAL (L) NO.122 OF 2011 The Commissioner of Income Tax - 16, Mumbai ..Appellant. Versus M/s.Grand Paradi Coop. Housing Society Limited ..Respondent. Ms.P.S. Cardozo for the appellant. None for the respondent. CORAM : J.P. Devadhar & A.A. Sayed, JJ. DATE : 12th July, 2011. P.C. : 1. The Income Tax Appellate Tribunal relying on the judgment of this Court in the case of Sind Cooperative Housing Society Limited V/s. Income Tax Officer reported in 317 ITR 47 held that the transfer fee received from the incoming members of the Housing Society is exempt under the principles of mutuality. 2. Since the decision of the Income Tax Appellate Tribunal is based on the decision of this Court, we see no reason to entertain these appeals. Both the appeals are accordingly dismissed with no order as to costs. (A.A. Sayed, J.) (J.P. Devadhar, J.)