Charitable expenditure u/s 11 on university courses qualifies for exemption, aligning with society's objectives and statutory provisions.

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....Expenditure incurred for charitable purpose u/s. 11 - asset created on the funding of the appellant is used for the courses of the university and not by the appellant. - the expenditure has been incurred as per the object of the society and in terms of a statutory provision of another trust having similar object - Benefit of exemption allowed.....