https://www.taxtmi.com/caselaws?id=449069 ITAT RAIPUR allowed the assessee's appeal, holding that additions for alleged excessive salary to the society's chairman for AY 2016-17 could not be sustained because subsequent years treated identical remuneration as reasonable and the AO's comparisons were impermissible. Consequently, denial of exemption under ss.11-12 based on ss.13(1)(c)/13(2)(c) fell with the vacatur of the ss.13(3)/13(2C) addition. The Tribunal also endorsed the narrower remedy that, if any ss.13 breach exists, exemption should be restricted only to the extent of the excess payment diverted to a specified person rather than wholly denying s.11 relief. en-us Wed, 31 Jan 2024 00:00:00 +0530 Fri, 24 Oct 2025 16:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449069 ITAT RAIPUR allowed the assessee's appeal, holding that additions for alleged excessive salary to the society's chairman for AY 2016-17 could not be sustained because subsequent years treated identical remuneration as reasonable and the AO's comparisons were impermissible. Consequently, denial of exemption under ss.11-12 based on ss.13(1)(c)/13(2)(c) fell with the vacatur of the ss.13(3)/13(2C) addition. The Tribunal also endorsed the narrower remedy that, if any ss.13 breach exists, exemption should be restricted only to the extent of the excess payment diverted to a specified person rather than wholly denying s.11 relief. Case-Laws Income Tax Wed, 31 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449069