https://www.taxtmi.com/caselaws?id=468503 Additions under section 69A cannot be sustained on the basis of third-party statements and uncorroborated material where no independent evidence links the assessee to the alleged transactions, and denial of requested cross-examination offends natural justice. Incomplete WhatsApp chats that do not show completed transactions or the necessary context are not reliable enough, by themselves, to prove cash receipt or payment or to support presumptions under sections 132(4A) and 292C. Corroboration is required before such material can justify an addition, and the addition in dispute was deleted. en-us Thu, 05 Dec 2024 00:00:00 +0530 Sun, 10 May 2026 21:49:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468503 Additions under section 69A cannot be sustained on the basis of third-party statements and uncorroborated material where no independent evidence links the assessee to the alleged transactions, and denial of requested cross-examination offends natural justice. Incomplete WhatsApp chats that do not show completed transactions or the necessary context are not reliable enough, by themselves, to prove cash receipt or payment or to support presumptions under sections 132(4A) and 292C. Corroboration is required before such material can justify an addition, and the addition in dispute was deleted. Case-Laws Income Tax Thu, 05 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468503