WhatsApp Chats Between Third Parties Not Evidence Against Company Without Corroboration

DCIT Vs Krrish Realtech Private Limited (ITAT Delhi) WhatsApp exchanges between two independent individuals could not be treated as evidence against the company, especially in the absence of corroboration: ITAT Delhi In this case, the Delhi ITAT upheld the deletion of an addition of ₹24.75 crore made under Section 69A on the basis of a WhatsApp message allegedly indicating cash receipts. The addition arose from search proceedings where WhatsApp messages on the mobile phone of Shri Amit Katyal showed references to receipt of cash. The Assessing Officer treated the amount as undisclosed incom...