https://www.scconline.com/blog/post/2020/12/18/itat-will-the-benefit-of-cbdt-instruction-no-1916-take-away-the-benefit-of-explained-jewellery-acquired-by-an-assessee-tribunal-explains/
ITAT | Will the benefit of CBDT Instruction No. 1916 take away the benefit of explained jewellery acquired by an assessee? Tribunal explains