https://www.taxtmi.com/caselaws?id=797953 WhatsApp chats recovered from a third party's mobile phone cannot, without independent corroboration, sustain an addition for unexplained investment against another person. The presumption under Section 132(4A) applies only to the person from whom material is found and does not bind a third party. Electronic chats require proof of authenticity through the prescribed certificate, and compliance with requirements for extraction of electronic evidence must be demonstrated. In the absence of corroborative evidence establishing the alleged investment and valid authentication of the chats, the addition is liable to be deleted. en-us Fri, 21 Aug 2026 00:00:00 +0530 Mon, 31 Aug 2026 08:28:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797953 WhatsApp chats recovered from a third party's mobile phone cannot, without independent corroboration, sustain an addition for unexplained investment against another person. The presumption under Section 132(4A) applies only to the person from whom material is found and does not bind a third party. Electronic chats require proof of authenticity through the prescribed certificate, and compliance with requirements for extraction of electronic evidence must be demonstrated. In the absence of corroborative evidence establishing the alleged investment and valid authentication of the chats, the addition is liable to be deleted. Case-Laws Income Tax Fri, 21 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797953