https://www.taxtmi.com/caselaws?id=468344 An addition based solely on an uncorroborated WhatsApp chat or loose digital note cannot be sustained where the figure relied on is arbitrarily inflated without independent evidence. The Tribunal treated the third-party digital material as a dumb document because it was not seized from the assessee and was unsupported by bank records, ledgers, statements, or proof of actual fund movement. It also noted that the presumptions under sections 132(4A) and 292C do not apply where the material is not found in the assessee's possession and remains unverified. For a non-resident assessee, an unproved digital entry could not establish unexplained investment or taxable income in India, and the addition was deleted. en-us Mon, 23 Jun 2025 00:00:00 +0530 Wed, 29 Apr 2026 18:58:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468344 An addition based solely on an uncorroborated WhatsApp chat or loose digital note cannot be sustained where the figure relied on is arbitrarily inflated without independent evidence. The Tribunal treated the third-party digital material as a dumb document because it was not seized from the assessee and was unsupported by bank records, ledgers, statements, or proof of actual fund movement. It also noted that the presumptions under sections 132(4A) and 292C do not apply where the material is not found in the assessee's possession and remains unverified. For a non-resident assessee, an unproved digital entry could not establish unexplained investment or taxable income in India, and the addition was deleted. Case-Laws Income Tax Mon, 23 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468344