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    <description>The Tribunal upheld the CIT(A)&#039;s decision to delete additions for unexplained jewellery and unexplained expenditure, emphasizing the importance of proper attribution and corroborative evidence. The issue of unexplained investment was settled under the Direct Tax Vivad Se Vishwas Scheme, leading to the dismissal of the appeal by the Revenue.</description>
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      <description>The Tribunal upheld the CIT(A)&#039;s decision to delete additions for unexplained jewellery and unexplained expenditure, emphasizing the importance of proper attribution and corroborative evidence. The issue of unexplained investment was settled under the Direct Tax Vivad Se Vishwas Scheme, leading to the dismissal of the appeal by the Revenue.</description>
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