https://www.taxtmi.com/caselaws?id=753934 Electronic records relied upon for tax additions cannot, by themselves, justify an addition unless they are supported by the Section 65B(4) certificate or independent corroborative evidence. Here, the Revenue's electronic material lacked the required certification, and the related sale deed did not establish on-money, cash payment, or interest receipt attributable to the assessee. In the absence of corroboration, the electronic data was insufficient to sustain the addition, and the assessed amount was deleted in favour of the assessee. 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 Electronic records relied upon for tax additions cannot, by themselves, justify an addition unless they are supported by the Section 65B(4) certificate or independent corroborative evidence. Here, the Revenue's electronic material lacked the required certification, and the related sale deed did not establish on-money, cash payment, or interest receipt attributable to the assessee. In the absence of corroboration, the electronic data was insufficient to sustain the addition, and the assessed amount was deleted in favour of the assessee. Case-Laws Income Tax Tue, 11 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753934