1999 (2) TMI 43

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.... (annexure-D), by which the explanation with regard to 25 tolas of gold and 250 tolas of silver has been accepted and remaining 10 tolas of gold was treated as having not been satisfactorily explained. Learned counsel for the petitioner has brought to my notice instruction dated May 11, 1994, issued by the Central Board of Direct Taxes by which 500 grams of gold jewellery and ornaments per married....