https://www.taxtmi.com/caselaws?id=764108 An illegible electronic printout recovered from a third party's mobile phone could not, by itself, support an addition for unexplained investment because it lacked the certificate required for admissibility of electronic records and was not independently corroborated. The material was internally inconsistent, unsigned, and unsupported by any other evidence, and the person from whose phone it was recovered could not explain it. On these facts, the printout was treated as insufficient to prove any cash payment or unexplained investment, and the addition was not sustainable. en-us Tue, 31 Dec 2024 00:00:00 +0530 Fri, 03 Jan 2025 08:45:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764108 An illegible electronic printout recovered from a third party's mobile phone could not, by itself, support an addition for unexplained investment because it lacked the certificate required for admissibility of electronic records and was not independently corroborated. The material was internally inconsistent, unsigned, and unsupported by any other evidence, and the person from whose phone it was recovered could not explain it. On these facts, the printout was treated as insufficient to prove any cash payment or unexplained investment, and the addition was not sustainable. Case-Laws Income Tax Tue, 31 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764108