This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
WhatsApp Chats Between Third Parties Not Evidence Against Company Without Corroboration
Case Law Details
- Case Name
- DCIT Vs Krrish Realtech Private Limited (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2017-18
- Courts
- All ITAT, ITAT Delhi
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
DCIT Vs Krrish Realtech Private Limited (ITAT Delhi)
WhatsApp exchanges between two independent individuals could not be treated as evidence against the company, especially in the absence of corroboration: ITAT Delhi
In this case, the Delhi ITAT upheld the deletion of an addition of ₹24.75 crore made under Section 69A on the basis of a WhatsApp message allegedly indicating cash receipts. The addition arose from search proceedings where WhatsApp messages on the mobile phone of Shri Amit Katyal showed references to receipt of cash. The Assessing Officer treated the amount as undisclosed incom...
Author Info
