TMI BlogAddition u/s 69A in respect of unexplained money - search and seizure u/s 132 - In the WhatsApp...Addition u/s 69A in respect of unexplained money - search and seizure u/s 132 - In the WhatsApp messages, it was never stated that the money belonged to the assessee but it was stated to be transactions between the concerns/parties of GPT Group and others. Addition cannot be sustained as it based on the SMS or WhatsApp messages without any corroborative evidences. - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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