https://www.taxtmi.com/caselaws?id=467790 An addition for alleged on-money payment could not be sustained where it rested only on a builder's statement and electronic material, without independent corroboration from the assessee. The Tribunal also found that the electronic evidence was not shown to meet the admissibility requirements under section 65B of the Indian Evidence Act, 1872. In the absence of reliable supporting material, the foundation for the addition was insufficient, and the addition was deleted. en-us Thu, 21 Apr 2022 00:00:00 +0530 Fri, 03 Apr 2026 11:22:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467790 An addition for alleged on-money payment could not be sustained where it rested only on a builder's statement and electronic material, without independent corroboration from the assessee. The Tribunal also found that the electronic evidence was not shown to meet the admissibility requirements under section 65B of the Indian Evidence Act, 1872. In the absence of reliable supporting material, the foundation for the addition was insufficient, and the addition was deleted. Case-Laws Income Tax Thu, 21 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467790