https://www.taxtmi.com/caselaws?id=796259 Charitable-tax exemption is discussed in relation to rental income, executive remuneration, foreign-foundation payments and accounting for tied-up grants. The notes state that rental receipts remain compatible with charitable status where leasing is incidental to the trust's dominant objects and income is applied for those objects. They also emphasise that allegations of excessive remuneration, private diversion, unaccounted foreign contributions or improper grant accounting require cogent evidence. Recognition of earmarked grants on utilisation, with unutilised balances treated as liabilities, is presented as acceptable where it does not suppress income or show non-charitable application. en-us Mon, 20 Jul 2026 00:00:00 +0530 Mon, 03 Aug 2026 08:20:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796259 Charitable-tax exemption is discussed in relation to rental income, executive remuneration, foreign-foundation payments and accounting for tied-up grants. The notes state that rental receipts remain compatible with charitable status where leasing is incidental to the trust's dominant objects and income is applied for those objects. They also emphasise that allegations of excessive remuneration, private diversion, unaccounted foreign contributions or improper grant accounting require cogent evidence. Recognition of earmarked grants on utilisation, with unutilised balances treated as liabilities, is presented as acceptable where it does not suppress income or show non-charitable application. Case-Laws Income Tax Mon, 20 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796259