https://www.taxtmi.com/caselaws?id=420786 The Tribunal allowed the assessee's appeal concerning the denial of exemption under Section 11, the applicability of amended Section 2(15), and the treatment of membership fees under the principle of mutuality. The Tribunal also ruled in favor of the assessee regarding the alleged violation of Section 13. However, the Tribunal upheld the reopening of the assessment under Section 147. The appeals were partly allowed, with specific grounds decided in favor of the assessee. en-us Wed, 06 Apr 2022 00:00:00 +0530 Thu, 07 Apr 2022 15:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420786 The Tribunal allowed the assessee's appeal concerning the denial of exemption under Section 11, the applicability of amended Section 2(15), and the treatment of membership fees under the principle of mutuality. The Tribunal also ruled in favor of the assessee regarding the alleged violation of Section 13. However, the Tribunal upheld the reopening of the assessment under Section 147. The appeals were partly allowed, with specific grounds decided in favor of the assessee. Case-Laws Income Tax Wed, 06 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420786