https://www.taxtmi.com/caselaws?id=796590 Material called for by the first appellate authority under its independent inquiry power is distinguished from voluntary additional evidence regulated by Rule 46A, because the authority may requisition documents or witnesses for effective appeal disposal. The note also explains that an educational institution qualifies for exemption where it operates solely for education without profit motive and Government grants exceed the prescribed proportion of total receipts; separate charitable registration is not required for that exemption. Cash-deposit additions, however, require reconciliation with cash books, bank entries and supporting records, and unresolved deposits require fresh factual verification. 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 Material called for by the first appellate authority under its independent inquiry power is distinguished from voluntary additional evidence regulated by Rule 46A, because the authority may requisition documents or witnesses for effective appeal disposal. The note also explains that an educational institution qualifies for exemption where it operates solely for education without profit motive and Government grants exceed the prescribed proportion of total receipts; separate charitable registration is not required for that exemption. Cash-deposit additions, however, require reconciliation with cash books, bank entries and supporting records, and unresolved deposits require fresh factual verification. Case-Laws Income Tax Tue, 21 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796590