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    <description>The tribunal partly allowed the appeal, directing the deletion of certain additions while upholding others based on the evidence and explanations provided by the assessee. The judgment emphasizes the importance of substantiating sources of funds and income to avoid additions under relevant provisions of the Income Tax Act.</description>
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      <description>The tribunal partly allowed the appeal, directing the deletion of certain additions while upholding others based on the evidence and explanations provided by the assessee. The judgment emphasizes the importance of substantiating sources of funds and income to avoid additions under relevant provisions of the Income Tax Act.</description>
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