Third-Party Chats, No Cash, No Admission: Section 69A Addition based on WhatsApp chats Struck Down DCIT v. Niru Dhiren Shah (ITA No. 4294/Mum/2025) Facts: 1. Search u/s 132 conducted on the assessee and connected parties. Assessee sold a shop for ₹3.38 crore, which was higher than stamp duty value (₹2.56 crore). 2. During search…
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