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WhatsApp Chats as Evidence: ITAT Upholds ₹9 Lakh Addition on Unrebutted Digital Record

Case Law Details

Case Name : Akash Kapoor Vs DCIT (ITAT Delhi)
Related Assessment Year : 2018-19
Courts : All ITAT ITAT Delhi
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Akash Kapoor Vs DCIT (ITAT Delhi) WhatsApp chats corroborated by context & remain unrebutted, presumption u/s 292C applies- ITAT Delhi upholds ₹9 lakh addition based on WhatsApp chats but allows 80TTA deduction claim in abated 153A assessment During a search on Elan Group (29-05-2018), departmental authorities recovered WhatsApp chats from Ashish Thapar, a channel partner, indicating alleged cash payments of ₹9 lakh by the Assessee. AO invoked s.69A treating them as unexplained money. CIT(A) confirmed the addition, holding the chats between relatives as partially verified & binding...
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Name: CA Vijayakumar Shetty
Qualification: CA in Practice
Company: Shetty & Co, Chartered Accountants, Mangalore
Location: Mangalore, Karnataka, India
Member Since: 17 Feb 2018 | Total Posts: 5474
CA Vijayakumar Shetty qualified in 1994 and in practice since then. Founding partner of Shetty & Co. He is a graduate from St Aloysius College, Mangalore . View Full Profile

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