I-T- Addition framed u/s 153A based on unverified electronic data, without a certificate under Section 65B of Indian Evidence Act & lacking corroborative evidence, is invalid: ITAT

Byline: TIOL News Service 2024-TIOL-1220-ITAT-HYD IN THE INCOME TAX APPELLATE TRIBUNAL BENCH 'B' HYDERABAD ITA No.608/Hyd/2023 Assessment Year: 2013-14 SHRI PURUSHOTHAM NAIDU LEKKALA, HYDERABAD PAN NO:ABGPL4958H Vs ASSTT COMMISSIONER OF [...]