https://www.taxtmi.com/caselaws?id=790711 CBDT Instruction No. 1916 prescribes non-seizure benchmarks for jewellery found during search, while allowing higher quantities based on family status, customs and other circumstances. Where an assessee provides a credible explanation, including family ownership, marriage gifts, stree dhan, wealth-tax disclosure or purchase records, jewellery within those benchmarks should not be treated as unexplained investment. The addition for unexplained investment was deleted to the extent the jewellery fell within the Instruction's prescribed limits. 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 prescribes non-seizure benchmarks for jewellery found during search, while allowing higher quantities based on family status, customs and other circumstances. Where an assessee provides a credible explanation, including family ownership, marriage gifts, stree dhan, wealth-tax disclosure or purchase records, jewellery within those benchmarks should not be treated as unexplained investment. The addition for unexplained investment was deleted to the extent the jewellery fell within the Instruction's prescribed limits. Case-Laws Income Tax Mon, 27 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790711