https://www.taxtmi.com/caselaws?id=63149 The Tribunal upheld the decision of the ld. AAC regarding the inclusion of gold jewellery in the assessee's net wealth, ruling that the jewellery devolved from the father's Will and not disproved by the deceased assessee's Will. Additionally, the Tribunal agreed with the ld. AAC on the addition of interest on confiscated gold bonds to the assessee's income, stating that the interest accrued till the valuation date belonged to the assessee as the owner of the bonds. Consequently, the appeals were dismissed, emphasizing the significance of documentary evidence and legal precedence in tax assessment matters. en-us Fri, 09 Jan 1987 00:00:00 +0530 Fri, 28 Jan 2011 10:52:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=63149 The Tribunal upheld the decision of the ld. AAC regarding the inclusion of gold jewellery in the assessee's net wealth, ruling that the jewellery devolved from the father's Will and not disproved by the deceased assessee's Will. Additionally, the Tribunal agreed with the ld. AAC on the addition of interest on confiscated gold bonds to the assessee's income, stating that the interest accrued till the valuation date belonged to the assessee as the owner of the bonds. Consequently, the appeals were dismissed, emphasizing the significance of documentary evidence and legal precedence in tax assessment matters. Case-Laws Wealth-tax Fri, 09 Jan 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=63149