https://www.taxtmi.com/caselaws?id=462954 Additions for unexplained investment based on alleged cash payments reflected in a mobile phone were held unsustainable because the electronic material was uncorroborated by any independent evidence and no person involved admitted off-book cash payment. The device contents were also treated as inadmissible for want of compliance with Section 65B(4) of the Indian Evidence Act, as no certificate was produced. On that basis, the additions under Section 69 were deleted in favour of the assessee. en-us Fri, 24 Jan 2025 00:00:00 +0530 Sat, 26 Jul 2025 21:05:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462954 Additions for unexplained investment based on alleged cash payments reflected in a mobile phone were held unsustainable because the electronic material was uncorroborated by any independent evidence and no person involved admitted off-book cash payment. The device contents were also treated as inadmissible for want of compliance with Section 65B(4) of the Indian Evidence Act, as no certificate was produced. On that basis, the additions under Section 69 were deleted in favour of the assessee. Case-Laws Income Tax Fri, 24 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462954