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
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