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    <description>The Tribunal partially allowed the appeals, directing the deletion of additions related to tuition income and unexplained investment, while upholding minor additions concerning interest income discrepancies. The judgments stressed the importance of specific incriminating material and proper consideration of disclosed income and bank statements.</description>
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      <link>https://www.taxtmi.com/caselaws?id=249142</link>
      <description>The Tribunal partially allowed the appeals, directing the deletion of additions related to tuition income and unexplained investment, while upholding minor additions concerning interest income discrepancies. The judgments stressed the importance of specific incriminating material and proper consideration of disclosed income and bank statements.</description>
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