https://www.taxtmi.com/caselaws?id=259387 The Court dismissed the appeal, ruling against the Revenue on all substantial legal questions raised. It affirmed the Tribunal's decisions on the inclusion of non-genuine gifts in block assessment years, granting the benefit of past savings for jewellery found in a locker, allowing jewellery as stridhan for the wife, and deleting the addition of unexplained jewellery found in the locker. The Court emphasized the need for substantial legal questions and found no violation of the Income-tax Act in the Tribunal's decisions. en-us Mon, 17 Nov 2014 00:00:00 +0530 Sat, 09 May 2015 11:19:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259387 The Court dismissed the appeal, ruling against the Revenue on all substantial legal questions raised. It affirmed the Tribunal's decisions on the inclusion of non-genuine gifts in block assessment years, granting the benefit of past savings for jewellery found in a locker, allowing jewellery as stridhan for the wife, and deleting the addition of unexplained jewellery found in the locker. The Court emphasized the need for substantial legal questions and found no violation of the Income-tax Act in the Tribunal's decisions. Case-Laws Income Tax Mon, 17 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259387