https://www.taxtmi.com/caselaws?id=297691 The tribunal allowed the assessee's appeal, deleting the addition of Rs. 42,00,656/- made by the AO, and dismissed the Revenue's appeal. The tribunal upheld the CIT(A)'s decision to grant relief for 600 grams of gold jewellery based on CBDT Instruction No. 1916. The primary issue was resolved in favor of the assessee, and the tribunal did not adjudicate the issue of the applicability of Section 69A versus Section 69B. en-us Thu, 09 Mar 2017 00:00:00 +0530 Sat, 18 Sep 2021 08:09:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=297691 The tribunal allowed the assessee's appeal, deleting the addition of Rs. 42,00,656/- made by the AO, and dismissed the Revenue's appeal. The tribunal upheld the CIT(A)'s decision to grant relief for 600 grams of gold jewellery based on CBDT Instruction No. 1916. The primary issue was resolved in favor of the assessee, and the tribunal did not adjudicate the issue of the applicability of Section 69A versus Section 69B. Case-Laws Income Tax Thu, 09 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=297691