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    <description>The Tribunal allowed the set-off against undisclosed investment, remanded the matter for verification of deductions, and upheld the valuation of seized ornaments. The decision provided detailed analysis of the legal provisions and evidence presented, ensuring a fair assessment of the undisclosed income for the block period.</description>
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      <description>The Tribunal allowed the set-off against undisclosed investment, remanded the matter for verification of deductions, and upheld the valuation of seized ornaments. The decision provided detailed analysis of the legal provisions and evidence presented, ensuring a fair assessment of the undisclosed income for the block period.</description>
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