Brij Bihari Kaushik Vs ACIT (ITAT Mumbai)
Case ke facts
Businessman ke case mein 8% purchase ka addition aur Rs. 22 lakh Section 69A addition lagayi gayi thi. Purchases ko WhatsApp chat ke base par fake bola gaya tha.
Mudda (Issue)
Kya WhatsApp chats pe genuine purchases ko bogus manna sahi hai?
Faisla (Held)
ITAT ne bola WhatsApp se kuch prove nahi hota jab tak actual documents hai. 8% addition aur Section 69A addition dono hata di.
Practical takeaway
Purchase transactions mein actual bill aur payment proof rakho. Sirf online chat ke base par addition nahi lag sakti.
Original report: TaxGuru
Aapke case mein bhi aisa hi mudda hai?
CGA ki team notice, appeal aur department proceedings mein kaam karti hai. Documents ke saath baat kariye.
WhatsApp par poochiyeIncome tax notice ka jawabAur Income Tax faisle
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Yeh summary public report par aadhaarit general jaankari hai, legal advice nahi. Poora faisla padhne ke liye original source dekhiye. Published on cgaindia.com: 2026-10-03.