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![“Personal Effects” u/s 2(vi) of Baggage Rules cannot exclude Personal Jewelry or Ornaments: Delhi HC [Read Order] “Personal Effects” u/s 2(vi) of Baggage Rules cannot exclude Personal Jewelry or Ornaments: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/Delhi-High-Court-Jewelry-Ornaments-Taxscan.jpg)
“Personal Effects” u/s 2(vi) of Baggage Rules cannot exclude Personal Jewelry or Ornaments: Delhi HC [Read Order]
The Delhi High Court recently noted that 3 gold bangles would have been worn by the petitioner as a part of her personal effects, and there was no...





![Section 69A of IT Act not applicable if Assessee has plausible Explanation regarding Source of Jewellery Found during Search : ITAT deletes Addition [Read Order] Section 69A of IT Act not applicable if Assessee has plausible Explanation regarding Source of Jewellery Found during Search : ITAT deletes Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Assessee-plausible-Explanation-regarding-Source-of-Jewelry-Found-during-Search-ITAT-deletes-Addition-TAXSCAN.jpg)

![Tribunal has Power to Direct Provisional Release of Seized Gold, Jewelry and Silver: Delhi HC [Read Judgment] Tribunal has Power to Direct Provisional Release of Seized Gold, Jewelry and Silver: Delhi HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2017/10/Gold-Taxscan.jpg)