https://www.taxtmi.com/article/detailed?id=11467 Section 69A applies where discovered assets qualify as valuable articles-items of intrinsic high market worth commanding a premium-rather than commodities whose aggregate value arises only from multiplication of low per-unit worth. The provision targets unexplained money, bullion, jewellery or other valuable articles representing unrecorded income attributable to the assessee; analysis must focus on per-unit premium and the high-priced character of the article rather than on quantity-driven valuation. en-us Tue, 06 Jun 2023 10:35:47 +0530 Tue, 06 Jun 2023 17:44:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11467 Section 69A applies where discovered assets qualify as valuable articles-items of intrinsic high market worth commanding a premium-rather than commodities whose aggregate value arises only from multiplication of low per-unit worth. The provision targets unexplained money, bullion, jewellery or other valuable articles representing unrecorded income attributable to the assessee; analysis must focus on per-unit premium and the high-priced character of the article rather than on quantity-driven valuation. Articles Income Tax Tue, 06 Jun 2023 10:35:47 +0530 https://www.taxtmi.com/article/detailed?id=11467