https://www.taxtmi.com/caselaws?id=800005 Charitable income applied to charitable objects is exempt under section 11(1). Where a trust has already excluded expenditure involving tax-deduction-at-source defaults and cash payments when computing net application of income in Form No. 10BB, the same amounts cannot be disallowed again while processing the return under section 143(1). Repeating disallowances under sections 40(a)(ia) and 40A(3) duplicates the adjustment and improperly reduces the stated application of income. The duplicate adjustments were deleted. en-us Mon, 21 Sep 2026 00:00:00 +0530 Wed, 30 Sep 2026 08:41:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800005 Charitable income applied to charitable objects is exempt under section 11(1). Where a trust has already excluded expenditure involving tax-deduction-at-source defaults and cash payments when computing net application of income in Form No. 10BB, the same amounts cannot be disallowed again while processing the return under section 143(1). Repeating disallowances under sections 40(a)(ia) and 40A(3) duplicates the adjustment and improperly reduces the stated application of income. The duplicate adjustments were deleted. Case-Laws Income Tax Mon, 21 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800005