ITAT Holds Entries in Third-Party Electronic Records Cannot by Themselves Establish Undisclosed Income :
The ITAT Chennai held that additions under the Income Tax Act cannot be sustained solely on the basis of entries found in electronic records or books maintained by a third party.
ITAT Deletes Addition Based Solely on Third-Party J-Pack Software Entries
Saima
Jul 23, 2026Premium
ITAT Holds Entries in Third-Party Electronic Records Cannot by Themselves Establish Undisclosed Income
The ITAT Chennai held that additions under the Income Tax Act cannot be sustained solely on the basis of entries found in electronic records or books maintained by a third party.
Also Read
ITR Filing Deadline: Why Waiting for an Extension Could Cost YouNo Fair Opportunity Given? ITAT Sends Rs 1.27 Crore Tax Addition Dispute Back for Fresh ConsiderationITAT Directs Fresh Section 12AB Registration Certificate After Missing URN Creates Exemption IssuesITAT Remands Commission Income Addition After Holding 8% Estimation Without Supporting Evidence Unsustainable
About Author
Saima
Content Writer
Saima is a Law graduate with a passion for research and content writing. She writes for Finance, Taxation and Legal Updates at Studycafe.in, simplifying complex legal decisions by the ITAT, High Court, AAR and GSTAT into uncomplicated and clear explanations.
Saima is a Law graduate with a passion for research and content writing. She writes for Finance, Taxation and Legal Updates at Studycafe.in, simplifying complex legal decisions by the ITAT, High Court, AAR and GSTAT into uncomplicated and clear explanations.
StudyCafe
Delhi, Delhi, India
202My Recent Articles
- High Court Holds Merchant Exporters Entitled to 1% AIR Customs Duty DrawbackPremium
- ITAT Remands Commission Income Addition After Holding 8% Estimation Without Supporting Evidence UnsustainablePremium
- ITAT Holds Individual Cannot Claim TDS Credit When Corresponding Income is Offered to Tax by Partnership FirmPremium
- ITAT Holds Bright Line Test As Unsustainable for Benchmarking AMP ExpenditurePremium
- ITAT Holds Earlier Coordinate Bench Ruling Binding on Commission Estimation While Upholding Validity of Search Assessment ProceedingsPremium
Up Next
Loading suggestions…
Recent Posts
All Posts
Recent Posts
All Posts