https://www.taxtmi.com/caselaws?id=790711 CBDT Instruction No. 1916 dated 11.05.1994 was treated as a search guideline fixing ordinary limits for non-seizure of jewellery, with allowance for higher quantities based on family status and customs. The article states that this benchmark can also assist in deciding whether jewellery found during search is an unexplained investment under section 69B. Where the assessee offered a credible explanation, including family ownership, marriage gifts, stree dhan, wealth-tax disclosure and purchase bills, jewellery within the Instruction's benchmark was not to be treated as unexplained. The addition was therefore deleted to that extent. en-us Mon, 27 Apr 2026 00:00:00 +0530 Wed, 29 Apr 2026 08:16:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790711 CBDT Instruction No. 1916 dated 11.05.1994 was treated as a search guideline fixing ordinary limits for non-seizure of jewellery, with allowance for higher quantities based on family status and customs. The article states that this benchmark can also assist in deciding whether jewellery found during search is an unexplained investment under section 69B. Where the assessee offered a credible explanation, including family ownership, marriage gifts, stree dhan, wealth-tax disclosure and purchase bills, jewellery within the Instruction's benchmark was not to be treated as unexplained. The addition was therefore deleted to that extent. Case-Laws Income Tax Mon, 27 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790711