https://www.taxtmi.com/caselaws?id=802387 Uncontroverted income-tax returns and balance sheets recorded jewellery disclosed under the Voluntary Disclosure of Income Scheme, although no disclosure certificate was produced. Wedding photographs supported a separate quantity of jewellery, part of which was accepted under CBDT instructions. No evidence substantiated the source of purchase of the remaining jewellery. The evidentiary distinction concerns records of prior disclosure and proof of the source of jewellery beyond the quantity accepted under those instructions. en-us Thu, 10 Sep 2026 00:00:00 +0530 Thu, 05 Nov 2026 07:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=802387 Uncontroverted income-tax returns and balance sheets recorded jewellery disclosed under the Voluntary Disclosure of Income Scheme, although no disclosure certificate was produced. Wedding photographs supported a separate quantity of jewellery, part of which was accepted under CBDT instructions. No evidence substantiated the source of purchase of the remaining jewellery. The evidentiary distinction concerns records of prior disclosure and proof of the source of jewellery beyond the quantity accepted under those instructions. Case-Laws Income Tax Thu, 10 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=802387