TMI BlogForeign travelling expenses - members of charitable institutionX X X X Extracts X X X X X X X X Extracts X X X X ..... Whether foreing travel expenses incurred by the working commitee members of charitable insitutions is allwowable as expenses/application. - Reply By Rama Krishana - The Reply = The provisions of section 11 or section 12 are not making any restriction on incurring expenses on foreign travel. You need to ascertain first that whether these expenses are within the scope of objects of the charitable i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nstitutions. Whether these expenses are allowable as per the bye laws / AOA or other documents evidencing the charitable institutions. Whether Income Tax department has put any restriction or condition relating to this. In general, the foreign travel expenses should be allowed if incurred to meet the purpose of the institution as an expense or application as the case may be. - Reply By DEV KUMAR K ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... OTHARI - The Reply = Don't give blanket permit to your client, even foreign tour expenses incurred in course of business of assessee is doubted, and disallowed many times and involves litigation. In case of charitable institution, the expenses should be for the purposes of such institution, and should really serve the purpose of institution, mere piece of papers shwoing some discussions or possib ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ility of charitable purposes being served will not justify allowability. In case the working committee members visti foreign countries really for such matters as help in achievng objective of institution like say obtaining funds for charitiy and institution, purchase of special type of equipments procured from abroad, study about special aspects of institution from other institutions abroad, train ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing on related subjects and techniques, etc. can be considered as reasonable purpose to further the purpoe of institutions. Therefore, there should be result orientation for achieving purpsoe of institutions. - Foreign travelling expenses - members of charitable institution - Query Started By: - Ramamohan achar Dated:- 11-9-2009 Income Tax - Got 2 Replies - Income Tax - Discussion Forum - Knowl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... edge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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