Exemption Denied: Activities Outside India Lead to Rejection u/s 80G(5)(vi) Without Required Approval u/s 11(1)(c).

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....Rejecting application seeking exemption u/s 80G(5)(vi) - Carrying out the activities outside India - CIT(E) was correct in denying the approval under section 80(G)(vi) in absence of approval of competent authority under section 11(1)(c) - AT....