ITAT Holds Scholarships Paid in India to Indian Students Cannot Be Treated as Application of Income Outside India Merely Because Students Study Abroad:

ITAT Holds Scholarships Paid in India to Indian Students Cannot Be Treated as Application of Income Outside India Merely Because Students Study Abroad

The Income Tax Appellate Tribunal (ITAT), Delhi has allowed appeals filed by Oxford and Cambridge Society of India and directed grant of registration under sections 12AB and 80G of the Income Tax Act.

ITAT Holds Scholarships for Foreign Studies Not Violation of Section 11(1)(c)

authorSaimadateJul 2, 2026
Last update on Jul 2, 2026
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ITAT Holds Scholarships Paid in India to Indian Students Cannot Be Treated as Application of Income Outside India Merely Because Students Study Abroad

The Income Tax Appellate Tribunal (ITAT), Delhi has allowed appeals filed by Oxford and Cambridge Society of India and directed grant of registration under sections 12AB and 80G of the Income Tax Act.

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Saima

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Saima is a Law graduate with a passion for research and content writing. She writes for Finance, Taxation and Legal Updates at Studycafe.in, simplifying complex legal decisions by the ITAT, High Court, AAR and GSTAT into uncomplicated and clear explanations.
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