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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.
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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