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    <title>1996 (9) TMI 177 - ITAT DELHI-A</title>
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    <description>The Tribunal partly allowed the Revenue&#039;s appeals in ITA Nos. 8419, 8422/Del/1991, and 5405/Del/1990, while dismissing the assessee&#039;s appeal in ITA No. 5899/Del/1990. The Tribunal upheld the CIT(A)&#039;s findings on several issues but made adjustments where necessary, particularly in the valuation and ownership of silver articles.</description>
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      <description>The Tribunal partly allowed the Revenue&#039;s appeals in ITA Nos. 8419, 8422/Del/1991, and 5405/Del/1990, while dismissing the assessee&#039;s appeal in ITA No. 5899/Del/1990. The Tribunal upheld the CIT(A)&#039;s findings on several issues but made adjustments where necessary, particularly in the valuation and ownership of silver articles.</description>
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