https://www.taxtmi.com/caselaws?id=472203 Section 69A requires material demonstrating that the assessee owned or received unrecorded money and that its source was unexplained. Uncorroborated WhatsApp chats concerning alleged Dubai property-sale proceeds, without cash, foreign-currency or banking evidence, third-party confirmation, or a live and proximate nexus to the assessee, cannot alone establish receipt. Where the property is legally owned by a third-party entity, an unexplained-money addition based only on such electronic records rests on conjecture and suspicion. The proposed addition and consequential taxation under Section 115BBE were therefore unsustainable. en-us Thu, 04 Jun 2026 00:00:00 +0530 Fri, 02 Oct 2026 09:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=472203 Section 69A requires material demonstrating that the assessee owned or received unrecorded money and that its source was unexplained. Uncorroborated WhatsApp chats concerning alleged Dubai property-sale proceeds, without cash, foreign-currency or banking evidence, third-party confirmation, or a live and proximate nexus to the assessee, cannot alone establish receipt. Where the property is legally owned by a third-party entity, an unexplained-money addition based only on such electronic records rests on conjecture and suspicion. The proposed addition and consequential taxation under Section 115BBE were therefore unsustainable. Case-Laws Income Tax Thu, 04 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=472203