https://www.taxtmi.com/caselaws?id=792476 Additional documents bearing on the supply of machinery and the genuineness of the lease arrangement were not considered at the original stage, so the controversy could not be finally determined on an incomplete record. The matter was therefore remanded for fresh adjudication with liberty to adduce further material. Adverse findings on the Master Lease Agreement, the alleged supply and receipt of machinery, and appropriation of the security deposit could not be sustained without reconsideration of the rival evidence, and the issue of liability under Section 66 was left open for reassessment on remand. en-us Wed, 27 May 2026 00:00:00 +0530 Fri, 29 May 2026 08:59:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792476 Additional documents bearing on the supply of machinery and the genuineness of the lease arrangement were not considered at the original stage, so the controversy could not be finally determined on an incomplete record. The matter was therefore remanded for fresh adjudication with liberty to adduce further material. Adverse findings on the Master Lease Agreement, the alleged supply and receipt of machinery, and appropriation of the security deposit could not be sustained without reconsideration of the rival evidence, and the issue of liability under Section 66 was left open for reassessment on remand. Case-Laws IBC Wed, 27 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792476