Income Tax

⚖️ Can WhatsApp chats alone justify an Income Tax addition under Section 69?

ByTeam Editorial September 10, 2026September 10, 2026

In an important ruling, ITAT Pune deleted a ₹10.52 lakh addition based solely on WhatsApp chats recovered from a *third party’s mobile phone. The Tribunal emphasised that unauthenticated electronic material, without independent corroboration, cannot by itself establish an unexplained investment. It also held that the presumption under *Section 132(4A) cannot automatically be extended against another person merely because his name or mobile number appears in material found during a search.

📖 Read the detailed case analysis & practical implications:
WhatsApp Chats Section 69 Addition – ITAT Pune Judgment – https://caalokkumar.com/my-writing/whatsapp-chats-section-69-addition/
#IncomeTax #Section69 #WhatsAppChats #ITATPune #TaxLitigation #ElectronicEvidence #IncomeTaxSearch #UnexplainedInvestment #CaseLaw #IncomeTaxIndia

Finance Ministry issues Taxation and other Laws (Relaxation of Certain Provisions) Ordinance, 2020 today.
ByTeam Editorial April 9, 2020

In order to give effect to the announcements made by the Union Finance Minister vide Press Release dated 24.03.2020, regarding several relief measures relating to statutory and regulatory compliance matters across sectors in view of COVID-19 outbreak, the govt has brought in an Ordinance on 31.03.2020 which provides for extension of various time limits under the Taxation…

Read More Finance Ministry issues Taxation and other Laws (Relaxation of Certain Provisions) Ordinance, 2020 today.
For FY23, gross direct tax collection increased by 24.58 percent to Rs 14.71 lakh crore.
ByTeam Editorial January 14, 2023January 14, 2023

According to government figures released on Wednesday, India’s gross direct tax collections increased by 24.58% to? 14.71 lakh crore as of January 10 this financial year, helped by an increase in personal income tax receipts. Net direct tax revenues after accounting for refunds were 12.31 lakh crore, up 19.55 percent from the same time in…

Read More For FY23, gross direct tax collection increased by 24.58 percent to Rs 14.71 lakh crore.
Form 71 and Form 102: Statutory Relief for TDS Credit Mismatch
ByTeam Editorial June 20, 2026June 20, 2026

A timing mismatch between income recognition and TDS deduction has long created practical hardship for taxpayers. In many cases, an assessee offers income to tax in one assessment year, but the deductor deducts and deposits TDS in a subsequent year. As a result, credit appears in Form 26AS/AIS for a different year, while the income…

Read More Form 71 and Form 102: Statutory Relief for TDS Credit Mismatch
Personal income tax collection surpassed corporate tax collection first time in 12 years
ByTeam Editorial July 26, 2021

Whatever did not happen in the last 12 years regarding income tax , happened during the tenure of Modi government. The central government on Monday presented its account data for the financial year 2020-21. For the first time in 12 years, personal income tax has been higher than corporate tax. That is, ordinary taxpayers have…

Read More Personal income tax collection surpassed corporate tax collection first time in 12 years
Startups
ByTeam Editorial December 9, 2021November 7, 2022

To promote startups across all the State/UTs, Government of India has launched Startup India initiative in 2016. This initiative aims at building a strong ecosystem for nurturing innovation and Startups in the country. In order to meet the objectives of the initiative, Government has launched various programmes to promote Startups across the country are as…

Read More Startups
Taxpayers have must to give these information in ITR forms
ByTeam Editorial July 7, 2022July 7, 2022

If you file Income Tax Return (ITR) every year, then this news is of your use. This time, before filing ITR, definitely take a look at the changes made by the Income Tax Department. Income tax return forms for the financial year 2021-22 (Assessment Year 2022-23) have been issued by the Income Tax Department. This…

Read More Taxpayers have must to give these information in ITR forms

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