Case Law Analysis
|Income Tax Appellate Tribunal
Section 69A IT Act | Digital Evidence Alone Insufficient for Unexplained Cash Additions Without Corroboration : ITAT Ahmedabad
ITAT Ahmedabad rules that digital evidence, such as mobile phone data, cannot sustain tax additions under Section 69A for unexplained cash unless corroborated by independent inquiry or direct assessee linkage. The Tribunal dismissed cash addition claims in land transactions, reinforcing the need for substantive proof beyond digital records.