Bogus donation receipts justified commission income assessment and defeated political-party tax exemption for inaccurate accounts and reporting failur...
Pure reimbursement without income element escapes tax withholding, while delayed withholding and unsupported provisions face deferred or renewed scrut...
Public benefit requirement defeats charitable registration where residents' association services are reciprocal, member-only facilities governed by mu...
Exempt-income expenditure disallowance is confined to investments that actually generated exempt income, while supported business expenses remain dedu...
Objective characteristics and principal use govern mining-tyre classification, while fresh advance ruling applications may rely on additional technica...
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The ITAT allowed the assessee's appeal, deleting additions based on digital evidence seized under section 69A. The tribunal held that a photograph of WhatsApp messages extracted from the mobile phone of the assessee's son was inadmissible without the mandatory certificate under section 65B(4) of the Indian Evidence Act, 1872. Reliance on such uncertified digital records for making additions under section 69B was rejected, consistent with precedents establishing that uncertified WhatsApp messages lack evidentiary value. Consequently, additions based on these digital documents were quashed, as the evidence was non est in the eyes of law due to the absence of the required certification, affirming the need for strict compliance with evidentiary formalities for digital records.
The ITAT allowed the assessee's appeal, deleting additions based on digital evidence seized under section 69A. The tribunal held that a photograph of WhatsApp messages extracted from the mobile phone of the assessee's son was inadmissible without the mandatory certificate under section 65B(4) of the Indian Evidence Act, 1872. Reliance on such uncertified digital records for making additions under section 69B was rejected, consistent with precedents establishing that uncertified WhatsApp messages lack evidentiary value. Consequently, additions based on these digital documents were quashed, as the evidence was non est in the eyes of law due to the absence of the required certification, affirming the need for strict compliance with evidentiary formalities for digital records.
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