https://www.taxtmi.com/caselaws?id=468817 Section 11(1)(a) allows exemption only for income applied to charitable purposes in India, so expenditure incurred outside India does not qualify as application of income under that provision. The Tribunal applied a literal reading of the statute and rejected the argument that a statutory organisation should receive different treatment. Relief could be sustained only through the separate route in section 11(1)(c), which requires a special or general Board order for specified application outside India; no such order was present. Accordingly, the foreign expenditure was not allowable as application of income, and the exemption claim failed on that basis. en-us Tue, 11 Feb 2025 00:00:00 +0530 Thu, 21 May 2026 18:59:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468817 Section 11(1)(a) allows exemption only for income applied to charitable purposes in India, so expenditure incurred outside India does not qualify as application of income under that provision. The Tribunal applied a literal reading of the statute and rejected the argument that a statutory organisation should receive different treatment. Relief could be sustained only through the separate route in section 11(1)(c), which requires a special or general Board order for specified application outside India; no such order was present. Accordingly, the foreign expenditure was not allowable as application of income, and the exemption claim failed on that basis. Case-Laws Income Tax Tue, 11 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468817