https://www.taxtmi.com/caselaws?id=337536 Foreign tour expenses incurred by an educational society were treated as application of income under section 11 because they formed part of student learning, providing hands-on exposure, cultural awareness, interaction skills and confidence, with no material showing benefit confined to a special class of students. Fashion show and related expenses were also regarded as integral to the vocational stream, enabling students to display skills, develop employability and overcome stage fear, rather than serving as mere advertisement. The expenses were therefore held to be incurred in furtherance of the society's educational objects and not disallowable under section 11. en-us Fri, 14 Oct 2016 00:00:00 +0530 Mon, 09 Jan 2017 21:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337536 Foreign tour expenses incurred by an educational society were treated as application of income under section 11 because they formed part of student learning, providing hands-on exposure, cultural awareness, interaction skills and confidence, with no material showing benefit confined to a special class of students. Fashion show and related expenses were also regarded as integral to the vocational stream, enabling students to display skills, develop employability and overcome stage fear, rather than serving as mere advertisement. The expenses were therefore held to be incurred in furtherance of the society's educational objects and not disallowable under section 11. Case-Laws Income Tax Fri, 14 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337536