WhatsApp Messages Insufficient for Proving Owner's Transactions; Tribunal Finds Errors in Tax Calculation.

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....Addition u/s 69A on the basis of whatsapp messages - The ITAT noted that the mere presence of WhatsApp messages on a mobile phone does not conclusively prove that the transactions mentioned therein were undertaken by the phone's owner. It was emphasized that such messages could be exchanged in various contexts not necessarily related to undisclosed income. - The tribunal agreed with the appellant that there was an erroneous double addition for a single transaction amount calculated in both dollars and rupees, which amounted to a computational error by the AO.....