https://www.taxtmi.com/caselaws?id=460386 The court ruled that the addition of Rs. 5,75,000/- under Section 69C of the Income Tax Act was unjustified due to a lack of corroborative evidence beyond WhatsApp conversations and employee statements. It emphasized that WhatsApp chats alone do not suffice as evidence without additional support. The court also found a procedural lapse in denying the assessee the opportunity to cross-examine employees whose statements were used against them. Consequently, the court directed the deletion of the addition, upholding the assessee's appeal and reinforcing the need for corroborative evidence and procedural fairness in such cases. en-us Wed, 06 Sep 2023 00:00:00 +0530 Tue, 21 Jan 2025 19:07:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=460386 The court ruled that the addition of Rs. 5,75,000/- under Section 69C of the Income Tax Act was unjustified due to a lack of corroborative evidence beyond WhatsApp conversations and employee statements. It emphasized that WhatsApp chats alone do not suffice as evidence without additional support. The court also found a procedural lapse in denying the assessee the opportunity to cross-examine employees whose statements were used against them. Consequently, the court directed the deletion of the addition, upholding the assessee's appeal and reinforcing the need for corroborative evidence and procedural fairness in such cases. Case-Laws Income Tax Wed, 06 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=460386