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    <description>The High Court upheld the decisions of the Assessing Officer and the Tribunal, ruling against the appellant in establishing the source of undisclosed income claimed to have been received from Beauty Apparels. The burden of proof rested with the appellant, who failed to provide sufficient evidence, resulting in the unfavorable judgment.</description>
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      <description>The High Court upheld the decisions of the Assessing Officer and the Tribunal, ruling against the appellant in establishing the source of undisclosed income claimed to have been received from Beauty Apparels. The burden of proof rested with the appellant, who failed to provide sufficient evidence, resulting in the unfavorable judgment.</description>
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