Information from Pen drive / Laptop of Employees Not Deemed Credible Evidence alone for Tax Assessments: ITAT directs AO to Delete Additions Relating to Capitation [Read Order]

Information found in the pen drive/laptop of employees cannot be considered as credible evidence, unless they have been corroborated with any other evidence.
Information from Pen drive - Laptop of Employees - Evidence Tax Assessments - ITAT - AO - TAXSCAN

In a recent ruling, the Mumbai bench of the Income Tax Appellate Tribunal (ITAT) has delivered a significant directive to the Assessing Officer (AO), compelling the deletion of additions related to capitation fees. The tribunal emphasized that information solely obtained from pen drives or laptops of employees cannot be deemed as credible evidence for tax…

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