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    <description>The Tribunal partly allowed the appeal by the Assessee, deleting the addition of undisclosed income related to jewellery and upholding the disallowance of further expenses in the courier business. The delay in filing the appeal was condoned due to reasonable cause. The decisions were made based on the evidence and explanations provided during the proceedings.</description>
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      <description>The Tribunal partly allowed the appeal by the Assessee, deleting the addition of undisclosed income related to jewellery and upholding the disallowance of further expenses in the courier business. The delay in filing the appeal was condoned due to reasonable cause. The decisions were made based on the evidence and explanations provided during the proceedings.</description>
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