https://www.taxtmi.com/caselaws?id=799598 Salary and rent paid by a charitable trust to specified persons may constitute prohibited benefits where they exceed the justified value of services or comparable market remuneration. Sections 13(1)(c) and 13(2)(c) restrict application of trust income for such persons' benefit, affecting exemption under section 11. Substantial, unexplained salary increases, including increases of 38.80% in certain instances, and excessive rent were treated as benefits rather than eligible charitable application of income. The corresponding payments were therefore not eligible for exemption. en-us Thu, 27 Aug 2026 00:00:00 +0530 Thu, 24 Sep 2026 08:27:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799598 Salary and rent paid by a charitable trust to specified persons may constitute prohibited benefits where they exceed the justified value of services or comparable market remuneration. Sections 13(1)(c) and 13(2)(c) restrict application of trust income for such persons' benefit, affecting exemption under section 11. Substantial, unexplained salary increases, including increases of 38.80% in certain instances, and excessive rent were treated as benefits rather than eligible charitable application of income. The corresponding payments were therefore not eligible for exemption. Case-Laws Income Tax Thu, 27 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799598