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    <title>Trust Permitted to Use Later Year&#039;s Income for Earlier Charitable Expenditures Due to Accounting Practices.</title>
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    <description>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 - AT</description>
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      <description>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 - AT</description>
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