https://www.taxtmi.com/caselaws?id=801083 Section 69A additions for jewellery require evidence beyond an ad hoc estimate. Customary ownership, including married daughters' streedhan retained at the parental home, may be established through affidavits, marriage photographs and applicable CBDT jewellery-holding guidance. Without departmental inspection, valuation, or cogent material connecting jewellery to undisclosed income, an addition is unsustainable. Likewise, documented bank withdrawals exceeding cash found can establish its source, preventing an unexplained-cash addition. Credible evidence of ownership and source therefore defeats unexplained-assets additions lacking contrary material. en-us Tue, 29 Sep 2026 00:00:00 +0530 Thu, 15 Oct 2026 05:44:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801083 Section 69A additions for jewellery require evidence beyond an ad hoc estimate. Customary ownership, including married daughters' streedhan retained at the parental home, may be established through affidavits, marriage photographs and applicable CBDT jewellery-holding guidance. Without departmental inspection, valuation, or cogent material connecting jewellery to undisclosed income, an addition is unsustainable. Likewise, documented bank withdrawals exceeding cash found can establish its source, preventing an unexplained-cash addition. Credible evidence of ownership and source therefore defeats unexplained-assets additions lacking contrary material. Case-Laws Income Tax Tue, 29 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801083