WhatsApp Chat Alone Cannot Prove ₹24.21 Crore On-Money: ITAT Ahmedabad Deletes Addition     ACIT v. Ashokkumar Babulal Bambharoliya | ITA No. 1130/Ahd/2025 (Lead Case) | ITAT Ahmedabad Can a WhatsApp conversation found during a search on a third party who has no demonstrated connection with the assessee’s land transaction be enough to establish receipt…

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