New Delhi, Nov. 15 -- A WhatsApp conversation, a Rs.10 note photograph and a statement alleging a cash delivery of Rs.1.5 crore led to a tax addition against Ahmedabad-based Khushi Advertising Ideas Private Limited. The Income Tax Appellate Tribunal (ITAT), however, found that the department had not established the company's involvement in the alleged transaction and upheld deletion of the addition.

The Ahmedabad bench delivered the ruling in DCIT vs Khushi Advertising Ideas Private Limited, ITA No. 2200/AHD/2025 on 14 October 2026, dismissing the department's appeal for assessment year 2023-24. The tribunal held that third-party communications and statements, without corroborating evidence linking cash delivery to the taxpayer, could no...