Validity of Digital Evidence Without S.65B(4) Certificate: ITAT Upholds Addition of ₹4.20 Crore

The ITAT upheld the addition of a crore, affirming the validity of digital evidence even without an S.B. certificate. The tribunal's decision clarifies the admissibility of digital evidence in tax proceedings. This ruling recognizes the increasing reliance on digital transactions and the need to adapt legal frameworks to accommodate modern forms of evidence. It emphasizes the importance of proper preservation and authentication of digital records for their acceptance in tax assessments.