https://www.taxtmi.com/caselaws?id=764036 ITAT Delhi allowed the assessee's appeal and deleted the addition of Rs 30 lakhs made under section 69A read with section 115BBE. The tribunal found that WhatsApp chat evidence was misinterpreted by lower authorities. The assessee's statement under section 131(1) clarified that Omaxe Limited owed installments but failed to deposit TDS of Rs 30 lakhs. Once TDS was deposited with the Central Government, the assessee received due credit from the income tax department. Since the deductor already paid Rs 30 lakhs as TDS to the government, it would not pay the same amount again to the assessee, proving the sum was never received by the assessee. en-us Tue, 31 Dec 2024 00:00:00 +0530 Thu, 02 Jan 2025 08:13:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764036 ITAT Delhi allowed the assessee's appeal and deleted the addition of Rs 30 lakhs made under section 69A read with section 115BBE. The tribunal found that WhatsApp chat evidence was misinterpreted by lower authorities. The assessee's statement under section 131(1) clarified that Omaxe Limited owed installments but failed to deposit TDS of Rs 30 lakhs. Once TDS was deposited with the Central Government, the assessee received due credit from the income tax department. Since the deductor already paid Rs 30 lakhs as TDS to the government, it would not pay the same amount again to the assessee, proving the sum was never received by the assessee. Case-Laws Income Tax Tue, 31 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764036