DCIT Vs GSG Abode LLP (ITAT Ahmedabad)WhatsApp Chats & Cancelled MOU Not Evidence -ITAT Ahmedabad Quashes On-Money AdditionsA search was conducted u/s 132 in the case of land broker Suresh Thakkar. AO relied on a cancelled MOU dated 20.01.2018, WhatsApp chats & a DVO’s report valuing land at Rs.54.37 crores. Dhiren Bharwad. Dhiren Bharwad, wherein, Shri Dhiren Bharwad had ever admitted similar fact of payment of Rs.25 crores to land owners. Suresh Thakkar, however, the said MOU did not pertain at all to the assessee GSG Abode.