https://www.taxtmi.com/caselaws?id=373304 The Tribunal allowed the appeal filed by the assessee, emphasizing the importance of following CBDT guidelines, conducting thorough enquiries, and considering supporting evidence in assessments related to jewellery investments. The Tribunal directed the Assessing Officer to give full benefit of the circular and delete the addition, highlighting the need for proper enquiry and consideration of familial arrangements regarding jewellery ownership. en-us Tue, 08 Jan 2019 00:00:00 +0530 Thu, 10 Jan 2019 10:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373304 The Tribunal allowed the appeal filed by the assessee, emphasizing the importance of following CBDT guidelines, conducting thorough enquiries, and considering supporting evidence in assessments related to jewellery investments. The Tribunal directed the Assessing Officer to give full benefit of the circular and delete the addition, highlighting the need for proper enquiry and consideration of familial arrangements regarding jewellery ownership. Case-Laws Income Tax Tue, 08 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373304