Exemption u/s 11 - income applied outside India - Proper ...

Income Tax

September 14, 2020

Exemption u/s 11 - income applied outside India - Proper application for approval u/s 11(1)(c) - When the Assessing Officer appeared before us in person, he did not even dispute that; all he wanted to verify was as to how the contributions to Cornwell University USA and Harvard University USA tend to promote the international welfare in which India is interested, but then, for the detailed reasons set out earlier in the order, that is what he cannot be permitted to do, as it falls beyond the call of his duty. We reject this plea as well. - AT

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Exemption u/s 11 - income applied outside India - Proper ...

Income Tax

September 14, 2020

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