Penalty for estimation of income and disallowances for tax non-deduction clarified: estimation-based penalties not sustainable; additions without conc...
Managerial remuneration disallowance under s.40A(2)(b) challenged over alleged tax-avoidance; appellate decision restored deletion of addition for dir...
Classification of imported goods as electronic cigarette versus tobacco product reversed for lack of proof; order set aside for jurisdictional overrea...
Admissibility of electronic evidence: The Tribunal held that digital images reproduced in the assessment order lacked requisite legal sanctity because the s.65B certificate and CBDT Manual protocols were not complied with - no officer's attestation of seizure, no documented chain of custody, absence of device identifiers (IMEI) linkage to hash values, and no proof that master/working copies analyzed matched the certified hashes. For failure to establish proper custody, provenance and evidentiary parity under s.65B and forensic guidelines, the electronic evidence was treated as unverifiable and inadmissible; grounds challenging the additions were allowed. - ITAT
Admissibility of electronic evidence: The Tribunal held that digital images reproduced in the assessment order lacked requisite legal sanctity because the s.65B certificate and CBDT Manual protocols were not complied with - no officer's attestation of seizure, no documented chain of custody, absence of device identifiers (IMEI) linkage to hash values, and no proof that master/working copies analyzed matched the certified hashes. For failure to establish proper custody, provenance and evidentiary parity under s.65B and forensic guidelines, the electronic evidence was treated as unverifiable and inadmissible; grounds challenging the additions were allowed. - ITAT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4813 
Join Channel 
