https://www.taxtmi.com/caselaws?id=11950 The High Court upheld the addition of the value of seized diamonds to the appellant's income as unexplained income. The court found that the appellant failed to prove the diamonds did not belong to them, and the evidence presented was deemed engineered. The court held that the seized diamonds represented the appellant's unaccounted income, dismissing the appeal. en-us Mon, 07 Jan 2002 00:00:00 +0530 Sat, 13 Feb 2010 11:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11950 The High Court upheld the addition of the value of seized diamonds to the appellant's income as unexplained income. The court found that the appellant failed to prove the diamonds did not belong to them, and the evidence presented was deemed engineered. The court held that the seized diamonds represented the appellant's unaccounted income, dismissing the appeal. Case-Laws Income Tax Mon, 07 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11950