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    <description>The Tribunal partly allowed the Revenue&#039;s appeal, setting aside the matter concerning the opening capital balance for fresh examination. The CIT(A)&#039;s decisions to delete additions for undisclosed investments in property construction and income from undisclosed sources were upheld, as discrepancies in the balance sheets from the survey were adequately explained by the assessee with supporting evidence, leading to the rejection of the AO&#039;s additions.</description>
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