https://www.taxtmi.com/caselaws?id=12894 The dominant issue was whether a charitable entity's exemption under s.11 was unavailable due to alleged violations of s.13(1)(c) and s.13(1)(d) arising from a loan/investment and remuneration. The HC held that the CIT(A) had accepted the entity's case on all relevant aspects for AY 1995-96, and the Tribunal's decision for AY 1996-97 on salary reasonableness followed those factual findings. As the Tribunal's conclusions were essentially factual and raised no substantial question of law, the HC declined to entertain the Revenue's appeal and dismissed it, leaving the s.11 benefit undisturbed. en-us Tue, 29 May 2001 00:00:00 +0530 Tue, 23 Dec 2025 15:13:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12894 The dominant issue was whether a charitable entity's exemption under s.11 was unavailable due to alleged violations of s.13(1)(c) and s.13(1)(d) arising from a loan/investment and remuneration. The HC held that the CIT(A) had accepted the entity's case on all relevant aspects for AY 1995-96, and the Tribunal's decision for AY 1996-97 on salary reasonableness followed those factual findings. As the Tribunal's conclusions were essentially factual and raised no substantial question of law, the HC declined to entertain the Revenue's appeal and dismissed it, leaving the s.11 benefit undisturbed. Case-Laws Income Tax Tue, 29 May 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12894