https://www.taxtmi.com/caselaws?id=795277 Refund of part of CSR funds to a substantial donor for immediate transfer to another charitable organisation did not constitute a prohibited direct or indirect benefit under section 13(1)(c)(ii), where no evidence showed that the donor derived any benefit. As the refunded amount was channelled to an organisation conducting rural education programmes, the transaction did not affect the assessee's entitlement to exemption under section 11. en-us Wed, 15 Jul 2026 00:00:00 +0530 Mon, 20 Jul 2026 09:37:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795277 Refund of part of CSR funds to a substantial donor for immediate transfer to another charitable organisation did not constitute a prohibited direct or indirect benefit under section 13(1)(c)(ii), where no evidence showed that the donor derived any benefit. As the refunded amount was channelled to an organisation conducting rural education programmes, the transaction did not affect the assessee's entitlement to exemption under section 11. Case-Laws Income Tax Wed, 15 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795277