https://www.taxtmi.com/caselaws?id=753934 The ITAT Hyderabad deleted an addition made by Revenue authorities based on electronic data obtained during search operations under section 132. The addition relied on WhatsApp messages from an employee's mobile phone, but Revenue failed to file the required certificate under section 65B of the Indian Evidence Act. Following Madras HC precedent, the tribunal held that without the mandatory e-certificate, electronic evidence must be supported by corroborative evidence. The sale deed cited by Revenue as corroborative evidence was deemed insufficient as it contained no reference to interest payments or cash amounts. Consequently, the addition was deleted and the assessee's appeal was allowed. en-us Tue, 11 Jun 2024 00:00:00 +0530 Wed, 12 Jun 2024 13:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753934 The ITAT Hyderabad deleted an addition made by Revenue authorities based on electronic data obtained during search operations under section 132. The addition relied on WhatsApp messages from an employee's mobile phone, but Revenue failed to file the required certificate under section 65B of the Indian Evidence Act. Following Madras HC precedent, the tribunal held that without the mandatory e-certificate, electronic evidence must be supported by corroborative evidence. The sale deed cited by Revenue as corroborative evidence was deemed insufficient as it contained no reference to interest payments or cash amounts. Consequently, the addition was deleted and the assessee's appeal was allowed. Case-Laws Income Tax Tue, 11 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753934