https://www.taxtmi.com/caselaws?id=466466 An addition based on alleged cash interest payment from a seized pen drive could not be sustained where the electronic material failed the admissibility requirements under section 65B of the Indian Evidence Act, 1872. The Tribunal noted that the digital record and extracted cash book lacked the necessary certification, and there was no independent corroboration to support the alleged undisclosed payment. On that basis, the electronic material could not be used against the assessee, and the addition was deleted. en-us Thu, 27 Feb 2025 00:00:00 +0530 Mon, 09 Feb 2026 21:21:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466466 An addition based on alleged cash interest payment from a seized pen drive could not be sustained where the electronic material failed the admissibility requirements under section 65B of the Indian Evidence Act, 1872. The Tribunal noted that the digital record and extracted cash book lacked the necessary certification, and there was no independent corroboration to support the alleged undisclosed payment. On that basis, the electronic material could not be used against the assessee, and the addition was deleted. Case-Laws Income Tax Thu, 27 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466466