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Exemption u/s 11 - The expenditure, if incurred in an earlier year is adjusted against the income of a later year, it has to be held that the trust had incurred expenditure on religious and charitable purposes from the income of the subsequent year, even though the actual expenditure was in the earlier years, if in the books of account of the trust such earlier expenditure had been set off against the income of the subsequent year - Tri

Income Tax - Exemption u/s 11 - The expenditure, if incurred in an earlier year is adjusted against the income of a late .....

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f the subsequent year, even though the actual expenditure was in the earlier years, if in the books of account of the tr .....

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