Information found in Pen Drive/Laptop of employees cannot be considered as Credible Evidence: ITAT deletes addition under Income Tax Act [Read Order]

The ITAT held that no credence could be given to the abstract entries made in the pen drive/laptop

By Yogitha S. Yogesh - On January 22, 2024 12:37 pm - 3 mins read

Income Tax - Appellate Tribunal - Income Tax Act - ITAT mumbai - TAXSCAN

The Mumbai bench of the Income Tax Appellate Tribunal (ITAT) held that information found in the pen drive /laptop of employees cannot be considered as credible evidence and directed to delete the addition under the Income Tax Act, 1961.The assessee was represented by Shri Neelkanth Khandelwal and Shri K.C. Selvamani represented the respondent. Padmashree Dr….

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