https://www.taxtmi.com/highlights?id=24492 Seized jewellery - Applicability of Section 69A - addition on the basis of the statement made on oath under Section 132(4) - These statements of oath has not been withdrawn and/or retracted - there is no occasion for the authorities to come to the conclusion that the undisclosed jewellery belongs to the father or late mother - HC en-us Mon, 31 Aug 2015 09:11:55 +0530 Mon, 31 Aug 2015 09:11:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=24492 Seized jewellery - Applicability of Section 69A - addition on the basis of the statement made on oath under Section 132(4) - These statements of oath has not been withdrawn and/or retracted - there is no occasion for the authorities to come to the conclusion that the undisclosed jewellery belongs to the father or late mother - HC Highlights Income Tax Mon, 31 Aug 2015 09:11:55 +0530 https://www.taxtmi.com/highlights?id=24492