https://www.taxtmi.com/caselaws?id=792902 Remuneration paid to a chairperson of a charitable trust was held not excessive where it had been accepted in earlier and later scrutiny assessments and no material change justified a different view, so the section 13(2)(c) addition was deleted. Repair expenditure in rented premises was also accepted as a recurring commercial incurred once in five years, with no material showing personal benefit to a specified person, so that addition was deleted. For AY 2022-23, failure to consider written submissions, additional evidence and the Rule 46A application required fresh appellate adjudication under natural justice, so the matter was remanded. en-us Fri, 15 May 2026 00:00:00 +0530 Fri, 05 Jun 2026 08:07:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792902 Remuneration paid to a chairperson of a charitable trust was held not excessive where it had been accepted in earlier and later scrutiny assessments and no material change justified a different view, so the section 13(2)(c) addition was deleted. Repair expenditure in rented premises was also accepted as a recurring commercial incurred once in five years, with no material showing personal benefit to a specified person, so that addition was deleted. For AY 2022-23, failure to consider written submissions, additional evidence and the Rule 46A application required fresh appellate adjudication under natural justice, so the matter was remanded. Case-Laws Income Tax Fri, 15 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792902