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<h1>Tribunal upholds deletion of jewellery addition and dismisses appeals based on unexplained gifts</h1> The Tribunal upheld the deletion of jewellery addition based on a previous case and deleted the addition for unexplained gifts as the cheques were honored ... Income From Undisclosed Sources The appeals involved additions for unexplained jewellery and gifts. The Tribunal upheld the deletion of jewellery addition based on a previous case. The addition for unexplained gifts was deleted as the cheques were honored and no evidence showed the money came from the assessee. The appeals were dismissed.