https://www.taxtmi.com/caselaws?id=413461 The ITAT Delhi dismissed all five appeals filed by the assessee challenging the denial of exemption under Section 11 for payments to the University of Texas, USA. The CIT(A) upheld the Assessing Officer's decision, citing violations of Section 11(1)(C) and Section 13(1)(C) read with Section 13(3). The disallowance of the remitted amount to the University of Texas was upheld, and the levy of interest under Section 234B and Section 234D was confirmed. The appeals were dismissed on October 11, 2021. en-us Mon, 11 Oct 2021 00:00:00 +0530 Mon, 11 Oct 2021 16:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413461 The ITAT Delhi dismissed all five appeals filed by the assessee challenging the denial of exemption under Section 11 for payments to the University of Texas, USA. The CIT(A) upheld the Assessing Officer's decision, citing violations of Section 11(1)(C) and Section 13(1)(C) read with Section 13(3). The disallowance of the remitted amount to the University of Texas was upheld, and the levy of interest under Section 234B and Section 234D was confirmed. The appeals were dismissed on October 11, 2021. Case-Laws Income Tax Mon, 11 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413461