Human-probability test defeats political donation deductions where banking records mask accommodation-entry fund layering rather than genuine contribu...
Electronic evidence in income-tax assessments is not...
Electronic evidence and search statements in tax assessments require authenticity review and corroboration, while procedural manuals lack statutory force.
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Electronic evidence in income-tax assessments is not automatically inadmissible for lack of an Evidence Act certificate or non-compliance with the Digital Evidence Investigation Manual, although authenticity and probative value require factual scrutiny. Search statements are relevant but require corroboration where credibly disputed; necessary cross-examination safeguards against additions based solely on untested admissions. Student-wise reconciliation and contemporaneous books may rebut alleged unaccounted institutional fees, while refundable caution deposits remain liabilities rather than income. Site-imprest payments through authorised agents may fall within Rule 6DD(k). Charitable application depends on purpose and end-use, not vendor description. Appellate enhancement cannot introduce a new income source not considered for taxability in assessment, and additional evidence may be verified by the Assessing Officer.
Electronic evidence in income-tax assessments is not automatically inadmissible for lack of an Evidence Act certificate or non-compliance with the Digital Evidence Investigation Manual, although authenticity and probative value require factual scrutiny. Search statements are relevant but require corroboration where credibly disputed; necessary cross-examination safeguards against additions based solely on untested admissions. Student-wise reconciliation and contemporaneous books may rebut alleged unaccounted institutional fees, while refundable caution deposits remain liabilities rather than income. Site-imprest payments through authorised agents may fall within Rule 6DD(k). Charitable application depends on purpose and end-use, not vendor description. Appellate enhancement cannot introduce a new income source not considered for taxability in assessment, and additional evidence may be verified by the Assessing Officer.
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