https://www.taxtmi.com/caselaws?id=440457 Foreign travel expenditure incurred by a charitable trust to secure donations from overseas donors was treated as application of income for charitable purposes under section 11 of the Income-tax Act. The record showed that the travel was undertaken for fundraising and that the donations received were applied to the trust's charitable objects. Expenditure incurred outside India does not, by itself, disqualify deduction where the charitable purpose is in India and the income is used for the objects of the trust, so the disallowance was held unsustainable. en-us Wed, 31 May 2023 00:00:00 +0530 Wed, 19 Jul 2023 09:01:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440457 Foreign travel expenditure incurred by a charitable trust to secure donations from overseas donors was treated as application of income for charitable purposes under section 11 of the Income-tax Act. The record showed that the travel was undertaken for fundraising and that the donations received were applied to the trust's charitable objects. Expenditure incurred outside India does not, by itself, disqualify deduction where the charitable purpose is in India and the income is used for the objects of the trust, so the disallowance was held unsustainable. Case-Laws Income Tax Wed, 31 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440457