Amount Spent outside India on account of Boarding and Lodging local transport is not application Income u/s 11(1)(a): ITAT [Read Order]

By Taxscan Team - On September 23, 2022 9:32 am - 2 mins read
Amount - account - lodging local transport - application income - ITAT - taxscan

Amount spent outside India on account of boarding and lodging local transport is not application income u/s 11(1)(a), so was held by Income Tax Appellate Tribunal (ITAT), New Delhi. The assessee, Church’s Auxiliary for Social Action was accorded Registration u/s 12A of the IT Act and in addition the Assessee society has been granted approval…

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