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2017 (8) TMI 924 - AT - Income TaxAddition on account of marriage expenses of daughter of the assessee - new jewellery purchase - Held that:- A.O. has not brought any material on record to show if the assessee has purchased new jewellery at the time of marriage, therefore, there was no justification for the Ld. CIT(A) to give benefit to assessee only for ₹ 15 lakhs out of old jewellery accumulated by the assessee. The Ld. CIT(A) merely in presumption has held that the assessee might have given some new jewellery in the marriage besides the jewellery cleaned from M/s Ram Jewellery Place. CIT(A) also followed the CBDT Instruction no.1916-1994, dated 11th May, 1994 for giving part relief to the assessee. However the facts above clearly prove that the assessee and her family members possessed old jewellery within the limits prescribed as per the CBDT Circular. The explanation of the assessee was supported by certificate of jeweller and statement made by jeweller before the A.O. in the remand proceedings. Therefore the authorities below should have allowed the entire benefit for possessing old jewellery for a sum of ₹ 22 lakhs. Thus considering the above discussion there was no justification for the authorities below to make above addition of ₹ 15,36,500/- out of marriage expenses spent by the assessee. It may be noted that the Ld. CIT(A) has already deleted the addition on account of roka ceremony because it was performed in the preceding A.Y. Considering the totality of the facts and circumstances, set aside the orders of the authorities below and delete the entire addition of ₹ 15,36,500/-. In the result the remaining grounds of appeal of the assessee on merit are allowed.
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