Addition restricted to parties mentioned in WhatsApp chat; estimation of gross profit (GP) at 8.60% on...

Addition restricted to parties mentioned in WhatsApp chat; estimation of gross profit (GP) at 8.60% on undisclosed sales of Rs. 26,58,600 and Rs. 6,11,043 confirmed; partial relief granted to assessee regarding undisclosed sales addition based on evidence; Appellate Tribunal's decision followed principles of natural justice and legal precedents. .....

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