Bhandara Expenses = Relief of Poor & Valid Application of Income: ITAT Agra

International Society of Divine Vs ITO (ITAT Agra)

The ITAT, Agra Bench held that bhandara expenses incurred by a registered charitable trust constitute valid application of income, once it is established that food was distributed to the needy.

The AO had denied application on the ground that bhandara expenses were not specifically mentioned in th

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