https://www.taxtmi.com/caselaws?id=15854 CBDT non-seizure limits for gold jewellery and ornaments govern the reasonableness of seizure by weight in light of social circumstances, rather than the value of the articles. The prescribed benefit is not confined to seizures occurring after the instruction's issuance; it applies where the relevant seizure situation warrants it, including where acquisition preceded the instruction. Consequently, the balance of 10 tolas of gold could not be regarded as unsatisfactorily explained merely because the seizure pre-dated the instruction. en-us Mon, 15 Feb 1999 00:00:00 +0530 Thu, 18 Dec 2025 17:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15854 CBDT non-seizure limits for gold jewellery and ornaments govern the reasonableness of seizure by weight in light of social circumstances, rather than the value of the articles. The prescribed benefit is not confined to seizures occurring after the instruction's issuance; it applies where the relevant seizure situation warrants it, including where acquisition preceded the instruction. Consequently, the balance of 10 tolas of gold could not be regarded as unsatisfactorily explained merely because the seizure pre-dated the instruction. Case-Laws Income Tax Mon, 15 Feb 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15854