https://www.taxtmi.com/caselaws?id=424822 The Tribunal dismissed the appeal challenging the disallowance of education expenses amounting to Rs. 30,91,864 for the assessment year 2016-17. The disallowance was based on the application of income outside India, not meeting the requirements of section 11(1)(c) of the Income Tax Act, 1961. The Tribunal upheld the decision of the lower authorities, citing legal interpretations from relevant case laws, including the necessity for income to be applied in India for charitable purposes to qualify for exemption under section 11(1)(c). The appeal was rejected, affirming the disallowance of the expenditure incurred outside India. en-us Tue, 24 May 2022 00:00:00 +0530 Fri, 08 Jul 2022 09:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424822 The Tribunal dismissed the appeal challenging the disallowance of education expenses amounting to Rs. 30,91,864 for the assessment year 2016-17. The disallowance was based on the application of income outside India, not meeting the requirements of section 11(1)(c) of the Income Tax Act, 1961. The Tribunal upheld the decision of the lower authorities, citing legal interpretations from relevant case laws, including the necessity for income to be applied in India for charitable purposes to qualify for exemption under section 11(1)(c). The appeal was rejected, affirming the disallowance of the expenditure incurred outside India. Case-Laws Income Tax Tue, 24 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424822