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WhatsApp Chats without proof of completed transactions Cannot Justify Section 69A Additions: ITAT Mumbai
Case Law Details
- Case Name
- Naresh Bhavanji Chheda Vs ACIT (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2021-22
- Courts
- All ITAT, ITAT Mumbai
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Naresh Bhavanji Chheda Vs ACIT (ITAT Mumbai)
ITAT Deletes Section 69A Additions Due to Lack of Corroborative Evidence; No Section 69A Addition Without Physical Cash Found During Search: ITAT; ITAT Rejects Additions Based Solely on Third-Party Search Material; Denial of Cross-Examination Makes Tax Addition Unsustainable: ITAT Mumbai; Uncorroborated Mobile Phone Entries Cannot Support Tax Addition: ITAT; ITAT Holds Presumption Under Sections 132(4A) and 292C Limited to Document Holder; Section 69A Cannot Apply to Alleged Receipts Not Physically Found: ITAT
In the case of Naresh ...




