https://www.taxtmi.com/caselaws?id=240534 The High Court upheld the Tribunal's decision regarding the business purpose of the foreign tour expenses, affirming that they were for educational development. The Court emphasized the necessity of separate proceedings under Section 13 if grounds existed for withdrawing exemption under Section 11, stressing the importance of independent actions by the department to address such issues comprehensively. The Court also restored the Assessing Officer's order regarding certain expenses like telephone bills and membership fees that were not contested by the assessee's counsel. en-us Thu, 28 Nov 2013 00:00:00 +0530 Thu, 05 Dec 2013 12:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240534 The High Court upheld the Tribunal's decision regarding the business purpose of the foreign tour expenses, affirming that they were for educational development. The Court emphasized the necessity of separate proceedings under Section 13 if grounds existed for withdrawing exemption under Section 11, stressing the importance of independent actions by the department to address such issues comprehensively. The Court also restored the Assessing Officer's order regarding certain expenses like telephone bills and membership fees that were not contested by the assessee's counsel. Case-Laws Income Tax Thu, 28 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240534