Data retrieved from Pen-drive & admission not substantive evidentiary value to make additions
July 27, 2021
Income Tax, ITAT
Data retrieved from Pen-drive and admission by vendors though may have a persuasive value no substantive evidentiary value to make additions. Data retrieved from digital device certificate u/s 65B(4) of Evidence Act must prove its authenticity. In the instant case, the assessee had cjhallenged the order passed by …