The Income Tax Appellate Tribunal (ITAT) Mumbai’s Bench while ruling on the evidentiary value of digital communications like WhatsApp chats in tax proceedings, dismissed the department’s appeal seeking to reinstate an addition of Rs. 3,16,65,485 against taxpayer. The bench of Narender Kumar Choudhry (Judicial Member) and Prabhash Shankar (Accountant Member) has observed the Assessing Officer…
WhatsApp Chat Has No Evidentiary Value Without Corroborative Evidence: ITAT
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Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 5+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started as a freelance tax reporter in the leading online legal news companies like LiveLaw & Taxscan.
