Photocopy and Scanning

There is nothing wrong with the Supreme Court decision as they rightly decide the issue before them as it is and not under section 65B of the EA. Now harping back to my original query of the difference between photo copy and scanning one is out put electronic and the other in put electronic attracting ITA  subject meaning the computer. Now what about e-mail and sms which are electronic in put,  are they covered by section 65 of the EA? I dont think that sms and e-mail would fall under section 65 but under section 65B, likewise the query would boil down as to whether photo copy and scanning would fall under 65B or 65? regarding photocopy Supreme Court has clearly made it in the aforesaid citation posted in the forum so what about scanning? does it fall ubnder 65 or 65B?

Thnk you all for the contributions.

Dear have a look at the following as well:

Law of Evidence : Weight of Evidence : In Sections 79 to 90 rules are laid down as to what presumptions a court may draw with respect to documents. The sections are as follows :

Sec. 79 : "The Court shall presume to be genuine every document purporting to be a certificate, certified copy or other document, which is by law declard to be admissible as evidence of any par;ticular fact and which purports to be duly certified by any officer of the Central Govt.or of State Govt., or by any officer in the state of J&K who is duly authorised thereto by the Central Government........"