https://www.taxtmi.com/caselaws?id=470513 Charitable application of income is assessed by the place where trust funds are disbursed for the charitable purpose, rather than where beneficiaries later pursue education or receive medical treatment. Scholarships for study abroad and medical assistance for overseas treatment remain consistent with the requirement that income be applied in India where the financial aid is awarded or rendered in India. The notes state that such objects do not contemplate application of funds outside India and that refusal of approval on that basis requires fresh adjudication. en-us Fri, 21 Mar 2025 00:00:00 +0530 Wed, 29 Jul 2026 18:59:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470513 Charitable application of income is assessed by the place where trust funds are disbursed for the charitable purpose, rather than where beneficiaries later pursue education or receive medical treatment. Scholarships for study abroad and medical assistance for overseas treatment remain consistent with the requirement that income be applied in India where the financial aid is awarded or rendered in India. The notes state that such objects do not contemplate application of funds outside India and that refusal of approval on that basis requires fresh adjudication. Case-Laws Income Tax Fri, 21 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470513