WhatsApp Messages are ‘Dumb Document’ without Corroborative Evidence: ITAT quashes Addition against BJP MLA for alleged Distribution of Cash for Votes [Read Order]

WhatsApp Messages - Dumb Document - Corroborative Evidence - ITAT - BJP MLA - Distribution - Cash for Votes - Taxscan

In a major relief to BJP MLA Shri A John Kumar, the Income Tax Appellate Tribunal (ITAT), Chennai bench has deleted an addition under section 69C of the Income Tax Act for alleged distribution of cash for votes, by observing that the addition was merely based on WhatsApp messages which are a “Dumb Document”. The…

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