https://www.taxtmi.com/caselaws?id=410514 Foreign tax information received under a double taxation exchange framework could be used for enforcement and prosecution, so the objection that it was limited to assessment was rejected. However, in a complaint warrant trial, discharge was justified because the prosecution relied on retracted admissions and unauthenticated foreign bank material without proving the recording officer, certification requirements, electronic evidence compliance, or a reliable link between the accused and the foreign account. The complaint was therefore found to lack a sustainable basis to proceed to trial, and the accused was discharged. en-us Mon, 28 Jun 2021 00:00:00 +0530 Tue, 03 Aug 2021 16:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410514 Foreign tax information received under a double taxation exchange framework could be used for enforcement and prosecution, so the objection that it was limited to assessment was rejected. However, in a complaint warrant trial, discharge was justified because the prosecution relied on retracted admissions and unauthenticated foreign bank material without proving the recording officer, certification requirements, electronic evidence compliance, or a reliable link between the accused and the foreign account. The complaint was therefore found to lack a sustainable basis to proceed to trial, and the accused was discharged. Case-Laws Income Tax Mon, 28 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410514