On-money receipts - reliance on What's App chat of employees - ...

Court Upholds On-Money Payments for Parking Allotment Based on WhatsApp Chats; Supported by Section 292C Presumption.

October 4, 2023

Case Laws Income Tax AT

On-money receipts - reliance on What's App chat of employees - presumption u/s 292C - the exception herein is the assessee’s “whatsapp” chats seized from its authorized staff accounts which have been nowhere disputed. And also that the said chats as well as learned lower authorities duly corroborates the fact that the corresponding heads therein in lieu of on-money payment is allotment of parking space only. - AT

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On-money receipts - reliance on What's App chat of employees - ...

Court Upholds On-Money Payments for Parking Allotment Based on WhatsApp Chats; Supported by Section 292C Presumption.

October 4, 2023

Case Laws Income Tax AT

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