Jewellery held by Minor Son and Daughter: Benefit of CBDT Circular can be Extended Posted by By CA ALOK KUMAR December 14, 2022Posted inDirect Tax, High Court, Income Tax, Income Tax Act 1961, Judicial Decision, source of incomeNo Comments Benefit of CBDT instruction no 1916 providing Ceiling on Holding of Jewellery can be Extended to Jewellery held by Minor Son and Daughter: ITAT