https://www.taxtmi.com/caselaws?id=263986 Foreign travelling expenditure incurred for sending trade delegations abroad may qualify as application of income for charitable objects in India where the overseas activity is integrally connected with the assessee's domestic charitable purpose. Expenditure incurred abroad is not treated as application outside taxable territories merely because it is spent overseas; the relevant test is whether it furthers the Indian object. On that basis, the cited Supreme Court authority was distinguished, and disallowance under the proviso to section 11(1)(c) was not attracted in the absence of a CBDT notification. en-us Mon, 31 Aug 2015 00:00:00 +0530 Tue, 15 Sep 2015 11:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263986 Foreign travelling expenditure incurred for sending trade delegations abroad may qualify as application of income for charitable objects in India where the overseas activity is integrally connected with the assessee's domestic charitable purpose. Expenditure incurred abroad is not treated as application outside taxable territories merely because it is spent overseas; the relevant test is whether it furthers the Indian object. On that basis, the cited Supreme Court authority was distinguished, and disallowance under the proviso to section 11(1)(c) was not attracted in the absence of a CBDT notification. Case-Laws Income Tax Mon, 31 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263986