CA Rohan Sogani has dealt with the important issue whether electronic data/information found in hard disks, pen drives, etc is admissible as evidence for the Income-tax Department to make additions and disallowances. The ld. author has explained the law in the context of the Income-tax Act, 1961, the Information Technology Act, 2000 and the Evidence Act, 1872. He has referred to all the important judgements and also emphasized the procedures that the Department is duty bound to follow to ensure the admissibility of the evidence. A pdf copy of the article is available for download
Over the past few years, with the advent of technology, there have been great strides in communication systems, leading to increased use of electronic devices in our day to day lives. New communication systems and digital technology have made drastic changes in the way we live and transact business.
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Posted on: September 27th, 2020
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