TMI BlogExemption u/s 11 - amount spent outside India on account of boarding and lodging local transport etc. -...Exemption u/s 11 - amount spent outside India on account of boarding and lodging local transport etc. - Assessee has not even produced any iota of evidence/materials before the AO/CIT(A) or before us to suggest that the assessee has received foreign contribution as per law to meet the expenditure incurred by the assessee for boarding and lodging, local transport etc. outside India. Therefore we are not in a position to uphold the theory of reimbursement taken by the Assessee. - Additions confirmed - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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