Seizure of jewellery in course of search under Income Tax
Guidelines for seizure of jewellery and ornaments in course of search Instruction : No. 1916, dated 11-5-1994. Instances of seizure of jewellery of small quantity in course of operations under section 132 have come to the notice of the Board. The question of a common approach to situations where search parties come across items ofjewellery,… Read More »