In view of CBDT Instruction No. 1916 of 11-05-1994, gold jewellery of 471 grams found during course of search could reasonably be treated as streedhan of assessee's wife and would not be treated as undisclosed money

In view of CBDT Instruction No. 1916 of 11-05-1994, gold jewellery of 471 grams found during course of search could reasonably be treated as streedhan of assessee's wife and would not be treated
as undisclosed money

[2015] 60 taxmann.com 400 (Hyderabad - Trib.)

IN THE ITAT HYDERABAD BENCH 'B'

R. Umamaheswar

v.

Deputy Commissioner of Income-tax