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    <description>The Tribunal ruled in favor of Amarnath Aggarwal, deleting all additions of undisclosed income for various assessment years. However, for Smt. Rita Aggarwal, the Tribunal partially allowed the appeal, confirming the addition of Rs. 1,58,790 for certain jewelry attributed to Smt. Dropdi Devi as undisclosed income, while deleting the rest of the additions.</description>
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