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Mumbai ITAT Rules: WhatsApp Chats Not Valid Evidence Without Section 65B Certificate, Deletes ₹3.16 Crore Addition
Court News

Mumbai ITAT Rules: WhatsApp Chats Not Valid Evidence Without Section 65B Certificate, Deletes ₹3.16 Crore Addition

Mumbai ITAT rules that WhatsApp chats cannot be treated as valid evidence without a Section 65B certificate under the Indian Evidence Act. The Tribunal deletes a ₹3.16 crore addit…

ITAT Mumbai Section 65B WhatsApp Chats Evidence Income Tax Act Section 69A Digital Evidence India Indian Evidence Act Tax Investigation India Unexplained Money Case Landmark ITAT Ruling
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