National Saving
Certificate, Shares of limited companies, Cash as 'Istridhan', Gold and
diamond jewellery received at the time of her marriage and further ... 4085/Del/2012
purchased from 'Istridhan.' As per this Will, cash (not quantified) was
to be given to the assessee and Gold
Pioneer Publicity Corpn. & Ors. vs Deputy Commissioner Of Income-Tax on 29 January, 1999
Mange Ram Mittal vs Asstt. Cit on 18 August, 2006
ORDER
S.C. Tiwari, A
Subhash Chand Chopra vs Assistant Commissioner Of Income Tax on 14 December, 2004
Equivalent citations
Mange Ram Mittal vs Assistant Commissioner Of Income Tax on 18 August, 2006
Equivalent citations
appellate proceedings. Ld. AR has submitted that
the jewellery was part of istridhan of the appellant since she was
from a well-placed business class
appellate proceedings. Ld. AR has submitted that
the jewellery was part of istridhan of the appellant since she was
from a well-placed business class
which jewellery worth 4,14,144/- was claimed by the assessee as
Istridhan and, therefore, the AO levied penalty of Rs. 2 lakh which ... jewellery?
Ans. Jewellery worth Rs. 4,14,144/- is my
Istridhan which I got at the time of Marriage and other
occasions. The balance jewellery
time of marriage. At the time of marriage assessee was presented
as ISTRIDHAN reasonably good jewellery, by her parents and in-
laws, which ... reasonable to estimate that a lady of such standard can receive
ISTRIDHAN and other gifts on social occasions upto an amount
cash in instalment which is adequately
explained by her household savings and istridhan. She finally stated that
Page 6 of 8
the AO as well
