Use of Electronic Evidence in Tax Disputes – Importance, Practical Applications & Future Trends

Episode Duration:
90 minutes.

Episode Background : 

In common parlance, electronic evidence is any probative information stored or transmitted in electronic including digital form that may be used before the courts/tax authorities. Electronic Evidence would include electronic form evidence available in the form of computer evidence, Digital audio, digital video, cell phones and digital fax machines. 

Particularly from a tax standpoint, it is said that electronic evidence can prove to be a powerful tool for the Department in its fight against tax evasion, whereby it can be used to compliment other types of evidence, individually as key evidence or as a method of evidence gathering. To recapitulate, back in 2014, in an attempt to match pace with the ever growing digital world, CBDT had also released a Digital Evidence Investigation Manual, with an objective to guide field officers in the manner of collection, handling and utilization of digital evidences found during search & seizure/survey operations.

Against this backdrop, Taxsutra in conjunction with Ms. N. S. Nappinai (Advocate - Supreme Court of India and Founder - Cyber Saathi) is glad to present to you a special episode on “Use of Electronic Evidence in Tax Disputes – Importance, Practical Applications & Future Trends.” 

What will the Episode Cover ? 

In this episode, the speaker has dived deep into an array of topics vis-à-vis “Electronic Evidence” which includes the following:

1. Importance of Electronic Evidence in Tax Disputes – For both, direct & indirect taxes
2. Practical Applications through Illustrations 
3. Appreciation of Evidence - Mode & Methodology
4. Proving of Electronic Evidence 
5. What does the Future behold - both from an individual as well as Government Perspective?