Additions under s.40A(2)(b) disallowed where disclosed director remuneration was revenue-neutral and uncertified WhatsApp evidence insufficient.

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....ITAT allowed both appeals, holding that the addition under s.40A(2)(b) for alleged excessive director's remuneration could not stand where the payee had disclosed the remuneration in her return and comparative statements established that taxation in the payee's hands exceeded any tax saving to the assessee-company, rendering the transaction revenue-neutral. The Tribunal also found the assessment order lacked adequate reliance on electronic records recovered during search (WhatsApp chats) and, applying recent Supreme Court guidance on admissibility of electronic evidence and the requirement of substantial compliance with prescribed certification protocols, concluded such chats without self-contained transactional proof were insufficient to sustain the additions; ground challenging the addition was therefore allowed.....