WhatsApp Messages Not Conclusive Evidence for Addition: ITAT Chennai

A. Johnkumar Vs DCIT (ITAT Chennai) WhatsApp messages cannot be considered as a conclusive evidence to draw an adverse inference against the assessee, unless those WhatsApp messages are supported by corroborative evidences to indicate that those messages and contents represents undisclosed income of the assessee. In a recent decision by the Income Tax Appellate Tribunal (ITAT) Mumbai, the case of ACIT vs Prashant Prakash Nilawar revolves around the addition of Rs. 17 crores under Section 69C of the Income Tax Act. The Assessing Officer (AO) had alleged that the taxpayer, Prashant Prakash Nilaw...