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Income Tax notice based on third-party WhatsApp chats? Pune ITAT explains why ₹10.52 lakh addition was deleted

57 minutes ago 1
The Pune ITAT deleted a ₹10.52 lakh unexplained investment addition after the tax department relied on WhatsApp chats recovered from a third party’s mobile phone. The tribunal found that the electronic evidence lacked the required authentication to sustain the tax demand.
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