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Income Tax - Highlights / Catch Notes

Home Highlights July 2018 Year 2018 This

Unexplained jewellery - addition u/s 69C or 69A - acquisition of ...

Income Tax

July 13, 2018

Unexplained jewellery - addition u/s 69C or 69A - acquisition of jewellery is as “streedhan” on marriage or other occasions and same could not be said to be unexplained jewellery. The basis that assessees have not filed wealth tax returns cannot be a ground to make an addition.

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