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The ITAT accepted the assessee's explanation regarding the WhatsApp chat and held that the provisions of section 69A cannot be invoked for the addition of Rs. 30 lakhs, as the assessee had not received this amount from Omaxe Limited or any other party. The credit of TDS of Rs. 30 lakhs was duly given to the assessee by the income tax department after Omaxe Limited deposited the same. Consequently, the addition of Rs. 30 lakhs made by the AO was deleted.