https://www.taxtmi.com/caselaws?id=781916 An addition for alleged on-money on sale of land could not be sustained where it was based only on a WhatsApp chat recovered from a third party's mobile phone. The message was recorded about a year after the sale, the sender was not examined, no cross-examination was allowed, and no independent inquiry, purchaser evidence, cash trail, or comparable material linked the assessee to any extra consideration. In the absence of corroboration establishing receipt of undisclosed sale proceeds, the presumption drawn from the third-party communication was insufficient. The alleged on-money addition was therefore unsustainable and was deleted. en-us Tue, 30 Sep 2025 00:00:00 +0530 Thu, 20 Nov 2025 15:42:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781916 An addition for alleged on-money on sale of land could not be sustained where it was based only on a WhatsApp chat recovered from a third party's mobile phone. The message was recorded about a year after the sale, the sender was not examined, no cross-examination was allowed, and no independent inquiry, purchaser evidence, cash trail, or comparable material linked the assessee to any extra consideration. In the absence of corroboration establishing receipt of undisclosed sale proceeds, the presumption drawn from the third-party communication was insufficient. The alleged on-money addition was therefore unsustainable and was deleted. Case-Laws Income Tax Tue, 30 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781916