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    <description>The Tribunal partly allowed the appeal, directing the deletion of the Rs.87,000 addition as income from undisclosed sources. However, a Third Member upheld the addition due to doubts regarding the genuineness of the gifts. The retention of Rs.15,000 for low household withdrawals was confirmed, and the issue of interest under section 217 was remanded back to the Assessing Officer for reassessment.</description>
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      <description>The Tribunal partly allowed the appeal, directing the deletion of the Rs.87,000 addition as income from undisclosed sources. However, a Third Member upheld the addition due to doubts regarding the genuineness of the gifts. The retention of Rs.15,000 for low household withdrawals was confirmed, and the issue of interest under section 217 was remanded back to the Assessing Officer for reassessment.</description>
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