https://www.taxtmi.com/caselaws?id=793781 Sale proceeds from gold ornaments and silver articles claimed as stridhan were treated as requiring factual verification on the basis of additional evidence, and the matter was restored to the Assessing Officer to determine whether the receipt was assessable as income from other sources or as capital gains. The related claims for deduction under Section 54F, and the consequential claims under Section 24 and Section 80C, were also directed to be reconsidered afresh because they depended on verification of the underlying facts, including the housing investment and loan particulars. The appeal thus resulted in remand for fresh adjudication on all disputed grounds. en-us Wed, 15 Apr 2026 00:00:00 +0530 Wed, 24 Jun 2026 07:08:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793781 Sale proceeds from gold ornaments and silver articles claimed as stridhan were treated as requiring factual verification on the basis of additional evidence, and the matter was restored to the Assessing Officer to determine whether the receipt was assessable as income from other sources or as capital gains. The related claims for deduction under Section 54F, and the consequential claims under Section 24 and Section 80C, were also directed to be reconsidered afresh because they depended on verification of the underlying facts, including the housing investment and loan particulars. The appeal thus resulted in remand for fresh adjudication on all disputed grounds. Case-Laws Income Tax Wed, 15 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793781