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    <description>The Tribunal ruled in favor of the assessee regarding the unexplained cost of construction and accretion in capital accounts, overturning the additions made by the Assessing Officer. However, the addition as income from business based on impounded documents was upheld, resulting in a partial allowance of the appeals.</description>
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      <description>The Tribunal ruled in favor of the assessee regarding the unexplained cost of construction and accretion in capital accounts, overturning the additions made by the Assessing Officer. However, the addition as income from business based on impounded documents was upheld, resulting in a partial allowance of the appeals.</description>
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