https://www.taxtmi.com/article/detailed?id=11092 Admissibility of electronic records depends on meeting the statutory conditions for computer produced documents and on a certificate that identifies the electronic record, describes its production and addresses the conditions; the certificate functions as evidence of those matters. Courts have required that such certificates accompany records when produced but have also treated non production or defective certificates as curable defects that may be rectified subject to judicial discretion and protection of the parties' rights. en-us Thu, 09 Feb 2023 10:02:48 +0530 Thu, 09 Feb 2023 10:02:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11092 Admissibility of electronic records depends on meeting the statutory conditions for computer produced documents and on a certificate that identifies the electronic record, describes its production and addresses the conditions; the certificate functions as evidence of those matters. Courts have required that such certificates accompany records when produced but have also treated non production or defective certificates as curable defects that may be rectified subject to judicial discretion and protection of the parties' rights. Articles Other Topics Thu, 09 Feb 2023 10:02:48 +0530 https://www.taxtmi.com/article/detailed?id=11092