Mint Money WhatsApp chats in tax investigations: Courts push back against uncorroborated digital evidence Rakesh Nangia , Neeraj Agarwala 4 min read 02 Dec 2025, 10:41 am IST WhatsApp chats cannot be treated as reliable evidence unless supported by documentation, statements, or cash movement that clearly establish the transaction. Summary WhatsApp chats have become a common source of evidence in income-tax investigations. However, recent ITAT rulings indicate that such messages require independent corroboration to be deemed valid, as courts emphasize the need for solid evidence over mere speculation.
