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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)
Date of Judgement/Order
Only available for paid members
Related Assessment Year
2021-22
Advertisement 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 ...
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Author Info

CA Sandeep Kanoi
Qualification: CA in Job / Business
Company: Taxguru Consultancy
Location: Mumbai, Maharashtra
Articles Published: 18,551

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