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Income Tax | Pen Drive Entries Without Corroboration Cannot Sustain Addition: ITAT Chennai

1 Oct 2026 · 1 Oct 2026By CA Sandeep KanoiSource: TaxGuru

ITAT Chennai quashes Section 153C proceedings based on common satisfaction and deletes additions founded on uncorroborated third-party pen-drive entries. The post Pen Drive Entries Without Corroboration Cannot Sustain Addition: ITAT Chennai appeared first on TaxGuru .

Attribution

Original credit: CA Sandeep Kanoi. This digest is published with acknowledgment to TaxGuru. For the complete analysis, headnotes, and citations, please refer to the source.

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