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            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

            Provisions expressly mentioned in the judgment/order text.

            <h1>Benefit to interested persons: trust income treated as applied where related-party loans, rents, remuneration, transfers, or investments advantage them.</h1> Trust income or property is deemed applied for the benefit of an interested person when transactions are not at arm's length, including loans without adequate interest or security; use of property without adequate rent; excess salary or inadequate remuneration; excess payment for purchases or inadequate consideration for sales of shares, securities or other property; diversion of income or property above the specified aggregate value; and investments in concerns where an interested person has substantial interest.

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