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    <description>The appellate tribunal partially allowed the appeal, directing the Assessing Officer to accept cash withdrawals as legitimate sources for cash deposits while rejecting claims of friendly loans and gifts due to insufficient details. The tribunal also acknowledged income from freelancing. Additionally, the tribunal deleted the addition made by the Assessing Officer for unexplained expenditure on foreign travel, noting that the expenses were paid through cheques, not in cash.</description>
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      <description>The appellate tribunal partially allowed the appeal, directing the Assessing Officer to accept cash withdrawals as legitimate sources for cash deposits while rejecting claims of friendly loans and gifts due to insufficient details. The tribunal also acknowledged income from freelancing. Additionally, the tribunal deleted the addition made by the Assessing Officer for unexplained expenditure on foreign travel, noting that the expenses were paid through cheques, not in cash.</description>
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