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The ITAT invalidated digital evidence seized during a search operation, specifically a pendrive, as inadmissible under Section 65B of the Indian Evidence Act. The Tribunal held that any details extracted from unsustainable digital evidence cannot be used for making tax additions. Consequently, the Assessing Officer's reliance on an unaccounted cash book was rejected due to lack of corroborating material. The Tribunal deleted the interest payment addition, ruling in favor of the assessee and emphasizing the strict requirements for digital evidence admissibility in tax proceedings.
The ITAT invalidated digital evidence seized during a search operation, specifically a pendrive, as inadmissible under Section 65B of the Indian Evidence Act. The Tribunal held that any details extracted from unsustainable digital evidence cannot be used for making tax additions. Consequently, the Assessing Officer's reliance on an unaccounted cash book was rejected due to lack of corroborating material. The Tribunal deleted the interest payment addition, ruling in favor of the assessee and emphasizing the strict requirements for digital evidence admissibility in tax proceedings.
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