Exemption u/s 11 - Allowability of foreign Tour expenses ...
Foreign tour expenses for educational trips abroad qualify as charitable application u/s 11, benefiting students.
August 28, 2019
Case Laws Income Tax AT
Exemption u/s 11 - Allowability of foreign Tour expenses incurred by the assessee in foreign currency is outside India for the purpose of educational tours undertaken by the students of the assessee - as beneficiaries of the education imparted outside India were the assessee’s students, it is application for charitable purpose - duly allowable
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