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Tax dept’s Rs 22-crore notice based on WhatsApp chat struck down by ITAT Delhi for lack of credible proof

Tax dept’s Rs 22-crore notice based on WhatsApp chat struck down by ITAT Delhi for lack of credible proof

Delhi's Income Tax Appellate Tribunal (ITAT) has quashed a Rs 22 crore tax notice issued to a taxpayer based solely on WhatsApp chats found on a third party's phone. The tribunal ruled that digital evidence without independent corroboration lacks evidentiary …

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