https://www.taxtmi.com/caselaws?id=799611 Electronic material used for tax additions requires valid certification, reliable seizure and custody records, and independent corroboration; defective server data, unverified WhatsApp chats, and untested employee statements cannot alone support additions. Post-search assessments for prescribed years must follow the special reassessment procedure rather than ordinary scrutiny, rendering an assessment made only under section 143(3) invalid. Routine repairs, annual software licences, and business-use expenses remain revenue deductions, while software support spanning later periods must be apportioned. Short tax deduction does not trigger disallowance, but unexplained non-deduction may do so. Cash-payment restrictions apply per payee per day, not through aggregation across recipients, and deduction quantification supported by audit material remains sustainable absent a contrary basis. en-us Wed, 16 Sep 2026 00:00:00 +0530 Thu, 24 Sep 2026 08:27:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799611 Electronic material used for tax additions requires valid certification, reliable seizure and custody records, and independent corroboration; defective server data, unverified WhatsApp chats, and untested employee statements cannot alone support additions. Post-search assessments for prescribed years must follow the special reassessment procedure rather than ordinary scrutiny, rendering an assessment made only under section 143(3) invalid. Routine repairs, annual software licences, and business-use expenses remain revenue deductions, while software support spanning later periods must be apportioned. Short tax deduction does not trigger disallowance, but unexplained non-deduction may do so. Cash-payment restrictions apply per payee per day, not through aggregation across recipients, and deduction quantification supported by audit material remains sustainable absent a contrary basis. Case-Laws Income Tax Wed, 16 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799611