https://www.taxtmi.com/caselaws?id=405939 Uncorroborated diary entries, retracted third-party statements and retrieved electronic data may not establish undisclosed income unless they reliably link the assessee to an identified payment. The material discussed lacked details of the alleged payment's date, period and manner, and no specific payment to the assessee was shown. Cross-examination further undermined the third-party statement when the witness denied making payment. Electronic material also requires compliance with the admissibility requirements under section 65-B of the Indian Evidence Act, 1872. On these facts, the addition based on the material was treated as unsustainable. en-us Tue, 30 Mar 2021 00:00:00 +0530 Thu, 01 Apr 2021 11:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405939 Uncorroborated diary entries, retracted third-party statements and retrieved electronic data may not establish undisclosed income unless they reliably link the assessee to an identified payment. The material discussed lacked details of the alleged payment's date, period and manner, and no specific payment to the assessee was shown. Cross-examination further undermined the third-party statement when the witness denied making payment. Electronic material also requires compliance with the admissibility requirements under section 65-B of the Indian Evidence Act, 1872. On these facts, the addition based on the material was treated as unsustainable. Case-Laws Income Tax Tue, 30 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405939