TMI BlogSeized jewellery - Applicability of Section 69A - addition on the basis of the statement made on oath...Seized jewellery - Applicability of Section 69A - addition on the basis of the statement made on oath under Section 132(4) - These statements of oath has not been withdrawn and/or retracted - there is no occasion for the authorities to come to the conclusion that the undisclosed jewellery belongs to the father or late mother - HC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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