https://www.taxtmi.com/caselaws?id=792067 Gold jewellery and coins found in a locker were treated as explained where part was shown as customary gifts and part as purchased from self funds. The Tribunal accepted the evidentiary value of the purchase bill and applied the CBDT instructions governing search cases involving gold jewellery, holding that the remaining addition could not be sustained on the overall facts. The balance addition relating to the gold was deleted. en-us Wed, 20 May 2026 00:00:00 +0530 Fri, 22 May 2026 07:06:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792067 Gold jewellery and coins found in a locker were treated as explained where part was shown as customary gifts and part as purchased from self funds. The Tribunal accepted the evidentiary value of the purchase bill and applied the CBDT instructions governing search cases involving gold jewellery, holding that the remaining addition could not be sustained on the overall facts. The balance addition relating to the gold was deleted. Case-Laws Income Tax Wed, 20 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792067