ITAT says Uncorroborated Third-Party Material Cannot Sustain Money Addition

The Revenue relied on a developer's employee's statement and WhatsApp chats to allege that Deepika Sanjay Patil had paid ₹81.40 lakh in cash over and above the documented property consideration. 

ITAT Mumbai upheld the CIT(A)'s deletion, holding that third-party material, without corroboration linking the alleged cash payment to the assessee, was insufficient to sustain the Section 69 addition.