https://www.taxtmi.com/caselaws?id=69013 The Appellate Tribunal ITAT MADRAS-A ruled in favor of the assessee, a public charitable trust promoting Indian arts, in a case concerning the interpretation of section 11 of the Income-tax Act, 1961. The trust's expenditure for performances abroad was deemed eligible for exemption under section 11 as it aligned with the trust's charitable purposes in India. The Tribunal emphasized that the situs of expenditure, not the location of activities, determined exemption eligibility. The Commissioner's order under section 263 was overturned, affirming the trust's entitlement to exemption for the expenditure. en-us Mon, 10 Apr 1989 00:00:00 +0530 Mon, 04 Apr 2011 15:16:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=69013 The Appellate Tribunal ITAT MADRAS-A ruled in favor of the assessee, a public charitable trust promoting Indian arts, in a case concerning the interpretation of section 11 of the Income-tax Act, 1961. The trust's expenditure for performances abroad was deemed eligible for exemption under section 11 as it aligned with the trust's charitable purposes in India. The Tribunal emphasized that the situs of expenditure, not the location of activities, determined exemption eligibility. The Commissioner's order under section 263 was overturned, affirming the trust's entitlement to exemption for the expenditure. Case-Laws Income Tax Mon, 10 Apr 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=69013