Unsubstantiated additions based on uncorroborated third-party documents, estimates, and WhatsApp chats without direct proof are impermissible.
Unsubstantiated additions based on uncorroborated third-party documents, estimates, and WhatsApp chats without direct proof are impermissible. Unsubstantiated additions based on uncorroborated third-party documents, estimates, and WhatsApp chats without direct proof are impermissible. Issue Whether an addition towards unaccounted cash receipts (“on-money”) from flat sales under Section 69A can be sustained solely on estimates, WhatsApp chats,… Read More »