https://www.taxtmi.com/highlights?id=63554 Exemption u/s 11 - seeking benefit on the ground of mutuality in case of denial of benefit of section 11 by invoking section 13 - the assessee has clearly gave the details to the Assessing Officer that it has dealt only with the 140 non-members and details of their subscriptions, it shows that the assessee kept the record of dealing with the non-members. Therefore, we are inclined to remit this issue back to the file of Assessing Officer to evaluate the allowability of benefit under mutuality concept to the assessee.- AT en-us Thu, 19 May 2022 08:30:57 +0530 Thu, 19 May 2022 08:30:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=63554 Exemption u/s 11 - seeking benefit on the ground of mutuality in case of denial of benefit of section 11 by invoking section 13 - the assessee has clearly gave the details to the Assessing Officer that it has dealt only with the 140 non-members and details of their subscriptions, it shows that the assessee kept the record of dealing with the non-members. Therefore, we are inclined to remit this issue back to the file of Assessing Officer to evaluate the allowability of benefit under mutuality concept to the assessee.- AT Highlights Income Tax Thu, 19 May 2022 08:30:57 +0530 https://www.taxtmi.com/highlights?id=63554