https://www.taxtmi.com/caselaws?id=796590 Section 250(4) empowers the first appellate authority to call for or direct further inquiry independently of Rule 46A. Material requisitioned under that power is not voluntary additional evidence, while Rule 46A(4) preserves the authority's ability to obtain documents or witness evidence. Educational institutions existing solely for education without profit motive qualify for exemption under Section 10(23C)(iiiab) when Government grants exceed half of total receipts; registration under Section 12A or 12AB is not required for that exemption. Cash-deposit additions require reconciliation with cash books, bank entries and supporting records; where verification is incomplete, the source of deposits requires fresh factual examination. en-us Tue, 21 Jul 2026 00:00:00 +0530 Fri, 07 Aug 2026 09:07:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796590 Section 250(4) empowers the first appellate authority to call for or direct further inquiry independently of Rule 46A. Material requisitioned under that power is not voluntary additional evidence, while Rule 46A(4) preserves the authority's ability to obtain documents or witness evidence. Educational institutions existing solely for education without profit motive qualify for exemption under Section 10(23C)(iiiab) when Government grants exceed half of total receipts; registration under Section 12A or 12AB is not required for that exemption. Cash-deposit additions require reconciliation with cash books, bank entries and supporting records; where verification is incomplete, the source of deposits requires fresh factual examination. Case-Laws Income Tax Tue, 21 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796590