TMI BlogCourt Rules Third-Party Claims Insufficient for Seized Jewellery, Silver, and Cash Ownership Proof in Search Case.Jewellery, silver utensils and cash amounting were seized during search - assessee submitted that the articles belong to third party - Mere declaration by third parties may not be sufficient - HC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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