The Bangalore Bench of Income Tax Appellate Tribunal (ITAT) has allowed foreign travel expenses incurred for obtaining charitable donations. The Assessee, Agastya International Foundation, was a charitable trust registered under Section 12A of the Income Tax Act, 1961 w.e.f. 02.04.1999. The Assessee had also got registration under Foreign Contribution Regulation Act (FCRA). For the Assessment…
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