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Income Tax

Addition u/s 69A in respect of unexplained money - search and...

Court Dismisses Addition u/s 69A for Unexplained Money; Lacks Evidence Beyond WhatsApp Messages in GPT Group Case.

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Income TaxApril 4, 2023Case LawsAT

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

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