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Tribunal Validates Jewelry Investment Claim with Affidavits and Tax Declarations; Dismisses Presumption of Afterthought, No Income Addition.

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....Unexplained investment in jewellery - when Tribunal accepted such assertion which is supported by affidavits and corroborative evidences likes VDIS declaration and copies of Wealth Tax returns of the giver/creditors, it was incorrect to brush it aside - evidence simply cannot be rejected by a presumption that the claim was an after thought - no addition....