Disciplinary proportionality requires penalties for Authorised Representative misconduct to match proven harm, leading to reconsideration of registrat...
Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
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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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