https://www.taxtmi.com/caselaws?id=67420 In search-related assessments, additions for unexplained cash, FDRs, jewellery and silver ornaments were examined against corroborative evidence, trust documents, VDIS declarations and social customs. Protective addition of cash was deleted where the primary addition had already been deleted in the related case. FDR additions were deleted or remanded where the records showed trust ownership, VDIS acceptance, double counting, or only diary notations without bank verification. Additions for gold jewellery and silver articles were deleted because the quantities were treated as customary family possessions, supported by the Board's jewellery guidance and marital gift evidence. The analysis emphasises that Chapter XIV-B additions cannot rest on suspicion alone and require concrete verification. en-us Fri, 29 Nov 2002 00:00:00 +0530 Mon, 02 Jun 2025 17:05:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67420 In search-related assessments, additions for unexplained cash, FDRs, jewellery and silver ornaments were examined against corroborative evidence, trust documents, VDIS declarations and social customs. Protective addition of cash was deleted where the primary addition had already been deleted in the related case. FDR additions were deleted or remanded where the records showed trust ownership, VDIS acceptance, double counting, or only diary notations without bank verification. Additions for gold jewellery and silver articles were deleted because the quantities were treated as customary family possessions, supported by the Board's jewellery guidance and marital gift evidence. The analysis emphasises that Chapter XIV-B additions cannot rest on suspicion alone and require concrete verification. Case-Laws Income Tax Fri, 29 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67420