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Income Tax - Highlights / Catch Notes

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Exemption u/s 11 - disallowance of expenditure incurred on ...


Foreign Travel Expenses for Securing Donations Allowable Under Income Tax Act Section 11 for Charitable Purposes.

July 19, 2023

Case Laws     Income Tax     AT

Exemption u/s 11 - disallowance of expenditure incurred on foreign travel - Expenditure for obtaining the donations from the various donors who were stationed abroad - The donations received are utilized for charitable purpose which is never doubted by the AO, the foreign travel expenses incurred for obtaining the above said donations is to be allowed as an expenditure - AT

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