electronic record Archives

Reconstructed DVD inadmissible as evidence

Case Briefs Tribunals/Commissions/Regulatory Bodies

Unverified DVD inadmissible as evidence under Customs Act, 1962; can’t be used to implicate individual: CESTAT

Electronic record, in the form of the DVD could not be treated as admissible evidence, in the absence of any verification as to its genuineness, veracity or reliability from the original electronic device by/from which these are created, for the purpose of imposition of penalty under Section 114-AA, Customs Act, 1962.

production of call details right to privacy

Case Briefs High Courts

Production of Call Details in Criminal Trial prevails over Police Privacy Rights; Accused to prove necessity: Punjab and Haryana High Court

“It enables the Court to secure important documentary evidence that may be in the possession of individuals or organization and helps prevent the destruction, tampering or loss of crucial documents, thereby maintaining the integrity of the judicial process.”

Legislation Updates Rules & Regulations

New provision introduced in Income tax Rules, 1962 prescribing manner of authentication of an electronic record under electronic verification code under section 144B

On September 06, 2021, the Central Board of Direct Taxes makes the Income-tax (26th Amendment) Rules, 2021 further to amend Income-tax Rules,