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2022 (7) TMI 377 - AT - Income TaxExemption u/s 11 - assessee made foreign remittance as payment against education tour package - submissions of the assessee was that amount of expenditure incurred by the society was not for a charitable purpose which tends to promote international welfare in which India is interested - HELD THAT:- In the case of the assessee it is a fact that die amount has been applied outside India. In view of the fact that die expenditure was incurred outside India and in view of the judgement in the case of Director of Income-tax (Exemption) Vs. National Association of Software & Services Companies [2012 (5) TMI 204 - DELHI HIGH COURT] and in the case of India Brand Equity Foundation [2012 (7) TMI 799 - ITAT DELHI], the disallowance of expenditure applied outside India is upheld. - Decided against assessee.
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