https://www.taxtmi.com/caselaws?id=768758 Addition based on a pen drive, its printouts and vouchers seized from a third party was held unsustainable where the digital evidence had already been found inadmissible for failure to satisfy the mandatory certificate requirements under Section 65B(2) and Section 65B(4) of the Indian Evidence Act, 1872. The Tribunal also found that no independent or corroborative material was produced to show that the assessee had actually paid the alleged cash interest. In the absence of admissible electronic evidence and supporting proof, the alleged cash interest payment could not be the basis of the addition, and the addition was deleted. en-us Fri, 07 Mar 2025 00:00:00 +0530 Fri, 11 Apr 2025 18:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768758 Addition based on a pen drive, its printouts and vouchers seized from a third party was held unsustainable where the digital evidence had already been found inadmissible for failure to satisfy the mandatory certificate requirements under Section 65B(2) and Section 65B(4) of the Indian Evidence Act, 1872. The Tribunal also found that no independent or corroborative material was produced to show that the assessee had actually paid the alleged cash interest. In the absence of admissible electronic evidence and supporting proof, the alleged cash interest payment could not be the basis of the addition, and the addition was deleted. Case-Laws Income Tax Fri, 07 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768758