https://www.taxtmi.com/caselaws?id=768758 ITAT Visakhapatnam held that digital evidence from a pendrive seized during search operations was inadmissible under Section 65B of the Indian Evidence Act. The AO had relied on an unaccounted cash book from the seized digital evidence to make additions for alleged interest payments. Following the precedent in Polisetty Somasundaram case, the Tribunal deleted the addition due to lack of corroborating admissible evidence, ruling in favor of the assessee. en-us Fri, 07 Mar 2025 00:00:00 +0530 Sat, 12 Apr 2025 14:41:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768758 ITAT Visakhapatnam held that digital evidence from a pendrive seized during search operations was inadmissible under Section 65B of the Indian Evidence Act. The AO had relied on an unaccounted cash book from the seized digital evidence to make additions for alleged interest payments. Following the precedent in Polisetty Somasundaram case, the Tribunal deleted the addition due to lack of corroborating admissible evidence, ruling in favor of the assessee. Case-Laws Income Tax Fri, 07 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768758