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HomeColumnsEvidentiary Value Of Electronic Evidence: Do’s and Don’ts For Tax Officials During...

Evidentiary Value Of Electronic Evidence: Do’s and Don’ts For Tax Officials During Search

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By Mariya Paliwala
Evidentiary Value Of Electronic Evidence: Do’s and Don’ts For Tax Officials During Search

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With the rapid digitisation of communication and business, electronic material such as WhatsApp messages, emails, CCTV footage, call detail records and digital forensic data has become central to modern litigation. However, Indian courts have repeatedly underlined that electronic evidence is fundamentally different from traditional documentary evidence and must meet strict statutory standards before it can…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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