MUMBAI: The income tax department has moved the Bombay high court challenging its tribunal ruling in favour of actor Shah Rukh Khan. He had sought tax relief for using his membership at Bandra’s Otters Club and his BMW for professional reasons.I-T department, in its appeal, challenged assessment for the year 2002-03, where Khan had sought deduction of Rs 15 lakh paid as membership fee of the club. He had claimed the amount was paid for professional use. After the assessing officer (AO) rejected Khan’s claim, he appealed to the Commissioner of Income Tax (CIT).The commissioner too had ruled against Khan saying that the purpose of the membership was not only for business. Khan challenged the CIT’s order in the Income Tax Appellate Tribunal, which ruled in his favour.The tribunal observed that Khan had memberships of other clubs for personal purpose and had acquired Otters club membership for professional reasons. The bench posted the matter for hearing after four weeks to consider the rule pointed out by Khan’s lawyer – TOI