Input tax credit conditions remain constitutionally valid, with eligible recipient claims considered under GST circulars and retrospective filing dead...
Bogus donation receipts justified commission income assessment and defeated political-party tax exemption for inaccurate accounts and reporting failur...
Pure reimbursement without income element escapes tax withholding, while delayed withholding and unsupported provisions face deferred or renewed scrut...
Public benefit requirement defeats charitable registration where residents' association services are reciprocal, member-only facilities governed by mu...
Exempt-income expenditure disallowance is confined to investments that actually generated exempt income, while supported business expenses remain dedu...
WhatsApp records recovered solely from a third party's mobile...
Electronic WhatsApp evidence without authentication or independent corroboration cannot sustain an unexplained-investment addition based on third-party search material.
Contents
Summary
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
WhatsApp records recovered solely from a third party's mobile phone cannot support an unexplained-investment addition unless their authenticity is established and independent corroborative evidence exists. Electronic records require the prescribed certificate for admissibility, and the material must also comply with the stated requirements for extraction of electronic evidence. A search presumption arising from material found with a third party does not bind the assessee. Because the chats were unauthenticated and unsupported by other evidence, the unexplained-investment addition was deleted and the appeal was allowed.
WhatsApp records recovered solely from a third party's mobile phone cannot support an unexplained-investment addition unless their authenticity is established and independent corroborative evidence exists. Electronic records require the prescribed certificate for admissibility, and the material must also comply with the stated requirements for extraction of electronic evidence. A search presumption arising from material found with a third party does not bind the assessee. Because the chats were unauthenticated and unsupported by other evidence, the unexplained-investment addition was deleted and the appeal was allowed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
