drive,
which is an inadmissible evidence, as per section 65B of the Indian
Evidence Act, 1872.
2. On the facts and in the circumstances ... sec.65B(4) of the Act. Since the Ld. CIT(A) had held that certificate
u/ sec.65B(4) of the Act was duly drawn
drive,
which is an inadmissible evidence, as per section 65B of the Indian
Evidence Act, 1872.
2. On the facts and in the circumstances ... sec.65B(4) of the Act. Since the Ld. CIT(A) had held that certificate
u/ sec.65B(4) of the Act was duly drawn
drive,
which is an inadmissible evidence, as per section 65B of the Indian
Evidence Act, 1872.
2. On the facts and in the circumstances ... sec.65B(4) of the Act. Since the Ld. CIT(A) had held that certificate
u/ sec.65B(4) of the Act was duly drawn
drive,
which is an inadmissible evidence, as per section 65B of the Indian
Evidence Act, 1872.
2. On the facts and in the circumstances ... sec.65B(4) of the Act. Since the Ld. CIT(A) had held that certificate
u/ sec.65B(4) of the Act was duly drawn
drive,
which is an inadmissible evidence, as per section 65B of the Indian
Evidence Act, 1872.
2. On the facts and in the circumstances ... sec.65B(4) of the Act. Since the Ld. CIT(A) had held that certificate
u/ sec.65B(4) of the Act was duly drawn
drive,
which is an inadmissible evidence, as per section 65B of the Indian
Evidence Act, 1872.
2. On the facts and in the circumstances ... sec.65B(4) of the Act. Since the Ld. CIT(A) had held that certificate
u/ sec.65B(4) of the Act was duly drawn
primary evidence under Section 62 of the
Evidence Act, the same is admissible in evidence,
without compliance of the conditions in Section 65B of
theEvidenceAct ... Court are
reproducedbelow:
―18. Sections65Aand65BoccurinChapterVofthe
Evidence Act which is entitled ―Of Documentary
Evidence‖. Section 61 of the Evidence Act deals
with the proof of contents
Evidence Act but not
regarding the procedure to collect digital evidence in compliance of
the provisions of Evidence Act . The safeguard u/s 65B ... four
conditions under section 65B(2). Following are the specified conditions under
section 65B(2) of the Evidence Act:
(i) The electronic record containing
Evidence Act but not
regarding the procedure to collect digital evidence in compliance of
the provisions of Evidence Act . The safeguard u/s 65B ... four
conditions under section 65B(2). Following are the specified conditions under
section 65B(2) of the Evidence Act:
(i) The electronic record containing
Evidence Act but not
regarding the procedure to collect digital evidence in compliance of
the provisions of Evidence Act . The safeguard u/s 65B ... four
conditions under section 65B(2). Following are the specified conditions under
section 65B(2) of the Evidence Act:
(i) The electronic record containing
