https://www.taxtmi.com/caselaws?id=417425 Additional evidence may be admitted under Rule 46A where the taxpayer lacked adequate assessment-stage opportunity, the material is relevant, and the Assessing Officer receives a remand opportunity. Verified member contributions and corresponding self-help disbursements, supported by separate records and transaction verification, do not establish unexplained money or investment where no taxable income arises. Section 11 exemption is not denied merely on an unproved alleged breach of public-trust law; no loans or trustee benefit were established. Sections 13(1)(b), 13(1)(c) and 13(2) do not apply where membership is not confined to a religious community and no preferential benefit to specified persons is shown. en-us Wed, 19 Jan 2022 00:00:00 +0530 Sat, 22 Jan 2022 08:49:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417425 Additional evidence may be admitted under Rule 46A where the taxpayer lacked adequate assessment-stage opportunity, the material is relevant, and the Assessing Officer receives a remand opportunity. Verified member contributions and corresponding self-help disbursements, supported by separate records and transaction verification, do not establish unexplained money or investment where no taxable income arises. Section 11 exemption is not denied merely on an unproved alleged breach of public-trust law; no loans or trustee benefit were established. Sections 13(1)(b), 13(1)(c) and 13(2) do not apply where membership is not confined to a religious community and no preferential benefit to specified persons is shown. Case-Laws Income Tax Wed, 19 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417425