https://www.taxtmi.com/highlights?id=105842 Jewellery previously disclosed under the Voluntary Disclosure of Income Scheme and reflected in earlier income-tax returns and balance sheets was not treated as unexplained where the Revenue did not dispute the disclosure, despite the absence of a scheme certificate. Marriage photographs showing jewellery being worn did not establish the source of its purchase. Jewellery beyond the allowance already granted under CBDT Instruction No. 1916 remained unexplained because no evidence substantiated the source of the remaining jewellery. en-us Thu, 05 Nov 2026 07:44:57 +0530 Thu, 05 Nov 2026 07:44:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=105842 Jewellery previously disclosed under the Voluntary Disclosure of Income Scheme and reflected in earlier income-tax returns and balance sheets was not treated as unexplained where the Revenue did not dispute the disclosure, despite the absence of a scheme certificate. Marriage photographs showing jewellery being worn did not establish the source of its purchase. Jewellery beyond the allowance already granted under CBDT Instruction No. 1916 remained unexplained because no evidence substantiated the source of the remaining jewellery. Highlights Income Tax Thu, 05 Nov 2026 07:44:57 +0530 https://www.taxtmi.com/highlights?id=105842