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Dy. Director of Income Tax (Exemptions) , Circle 17 (2) , Bangalore Versus Ohio University Christ College, Academy for Management Education - 2015 (12) TMI 42 - ITAT BANGALORE

Disallowance of faculty teaching charges payable to Ohio University - CIT(A) deleted the addition - Held that - The services have been rendered by the faculty members from Ohio University as the classes were taken in Bangalore. The services have been utilized for the purposes of the Trust s objectives in India, viz. of imparting higher education in India. Ohio University has also offered the income earned by it from the assessee trust to tax in India. In the light of the above mentioned facts, i....... + More



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