https://www.taxtmi.com/caselaws?id=776997 ITAT, Jaipur held that an addition under s.69B based on survey stock valuation must be ignored where the discrepancy is minor and attributable to estimation of non-metal materials in gold jewellery. A 0.47% variance was deemed negligible given unavoidable estimation of weights for dori, wax and other impurities incorporated in jewellery and the valuer's reasonable deductions. The tribunal deleted the addition and decided in favour of the assessee. en-us Tue, 19 Aug 2025 00:00:00 +0530 Fri, 22 Aug 2025 08:33:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776997 ITAT, Jaipur held that an addition under s.69B based on survey stock valuation must be ignored where the discrepancy is minor and attributable to estimation of non-metal materials in gold jewellery. A 0.47% variance was deemed negligible given unavoidable estimation of weights for dori, wax and other impurities incorporated in jewellery and the valuer's reasonable deductions. The tribunal deleted the addition and decided in favour of the assessee. Case-Laws Income Tax Tue, 19 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776997