Addition for excess Gold – ITAT extends benefit of CBDT Instruction to mother of married female assessee

Muppavarapu Kavitha Vs ACIT (ITAT Visakhapatnam)

It was contended that mother of the assessee is staying with her daughter, who is the only daughter and hence the benefit of CBDT Instruction No. 1916 should also be extended to the mother of the assessee.

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