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, 2026

Last update on Jul 23, 2026

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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.

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Saima

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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.