Whatsapp Chats Revealed Transactions of ₹1 Crore: Rajasthan HC Upholds Income Tax Proceedings

The Rajasthan High Court upheld income tax proceedings based on WhatsApp chats that revealed transactions worth crores. The court considered the WhatsApp chats as relevant evidence indicating undisclosed income and upheld the tax authorities' actions based on this evidence. This ruling highlights the increasing importance of electronic communication as evidence in tax evasion cases. It underscores the need for taxpayers to maintain proper records of their financial transactions, including digital communications.