https://www.taxtmi.com/caselaws?id=57807 Unexplained jewellery addition was deleted because the facts were identical to connected matters already decided by the Tribunal for the same assessment years, and that earlier deletion was followed. Alleged unexplained gifts received through cheques were also deleted because the gifts were made at the time of marriage, the cheques were honoured, and the Department failed to show that the cash deposited in the donors' bank accounts originated from the assessee; on those facts, the donee was not required to explain the donors' source of funds. Both additions were therefore not sustained and the Department's appeals failed. en-us Tue, 10 Oct 2000 00:00:00 +0530 Mon, 13 Dec 2010 16:03:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=57807 Unexplained jewellery addition was deleted because the facts were identical to connected matters already decided by the Tribunal for the same assessment years, and that earlier deletion was followed. Alleged unexplained gifts received through cheques were also deleted because the gifts were made at the time of marriage, the cheques were honoured, and the Department failed to show that the cash deposited in the donors' bank accounts originated from the assessee; on those facts, the donee was not required to explain the donors' source of funds. Both additions were therefore not sustained and the Department's appeals failed. Case-Laws Income Tax Tue, 10 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=57807