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    <description>The Tribunal partially allowed the appeals, granting relief based on the business nature and evidence, while upholding additions where explanations were lacking. The additions were reduced in some instances, considering the money-lending business nature and absence of regular accounts. The Tribunal upheld the additions for unexplained cash and jewellery purchases due to insufficient evidence and lack of corroboration.</description>
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      <description>The Tribunal partially allowed the appeals, granting relief based on the business nature and evidence, while upholding additions where explanations were lacking. The additions were reduced in some instances, considering the money-lending business nature and absence of regular accounts. The Tribunal upheld the additions for unexplained cash and jewellery purchases due to insufficient evidence and lack of corroboration.</description>
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