Section 11 Exemption on Principle of mutuality cannot be denied for non-entitlement of some class of members

DDIT Vs National Association of Software and Services Company (ITAT Delhi)

Briefly stated facts are that the assesse, National Association of Software and Service Companies (NASSCOM), is the premier trade body and the chamber of commerce of the IT-BPO industries in India; that the assessee was set up in 1988 is a non profit organisation registered under thePlease become a Premium member. If you are already a Premium member, login here to access the full content.