https://www.taxtmi.com/caselaws?id=778287 ITAT MUMBAI (AT) largely upheld the CIT(A): deletions affirmed of additions based on WhatsApp messages and seized records, and deletion of unexplained expenditure under s.69C where seized documents disclosed the source; claimed expenses at 30% of receipts were accepted as supported by past statements and seized materials. The tribunal directed deletion of an addition based solely on a third-party statement and found amounts already taxed elsewhere need not be added. The only confirmation of disallowance upheld was rent under s.37(1) for lack of supporting evidence. en-us Wed, 15 Jan 2025 00:00:00 +0530 Sat, 13 Sep 2025 08:47:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778287 ITAT MUMBAI (AT) largely upheld the CIT(A): deletions affirmed of additions based on WhatsApp messages and seized records, and deletion of unexplained expenditure under s.69C where seized documents disclosed the source; claimed expenses at 30% of receipts were accepted as supported by past statements and seized materials. The tribunal directed deletion of an addition based solely on a third-party statement and found amounts already taxed elsewhere need not be added. The only confirmation of disallowance upheld was rent under s.37(1) for lack of supporting evidence. Case-Laws Income Tax Wed, 15 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778287