Electronic Evidence: Sections 65B & 63 of Evidence Act Not Applicable to Tax Proceedings

ACIT Vs Vetrivel Minerals (VV Minerals) (Madras High Court) Admissibility of Electronic Evidence in Income Tax Proceedings: Inapplicability of Section 65B of the Indian Evidence Act and Section 63 of the Bharatiya Sakshya Adhiniyam:- In the context of Income Tax assessment proceedings, with reference to the latest ruling of the Madras High Court in The Assistant Commissioner of Income Tax v. Vetrivel Minerals & Ors. (WA(MD) Nos. 119 to 123 of 2022, decided on April 30, 2025): This article briefly analyses the evidentiary value of electronic records, particularly WhatsApp messages and data ...