2019 (7) TMI 1156

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..... n 11 (1) (c) ? - HELD THAT:- As held that the expenditure was applied for the purposes of outside India and accordingly the deletion as ordered by the CIT (A) except ₹ 6,68,300/- was upheld. Having heard learned counsel for the Revenue and having examined the impugned order of the ITAT, the Court is of the view that it suffers from no legal infirmity. No substantial question of law ari .....

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..... in sports events outside India is not covered under Section 11 (1) (c) of the Income Tax Act, 1961 ( Act ). In the circumstances, it was held that the expenditure was applied for the purposes of outside India and accordingly the deletion as ordered by the CIT (A) except ₹ 6,68,300/- was upheld. 3. Having heard learned counsel for the Revenue and having examined the impugned order of .....

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