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    <description>Consistent disclosure of cash savings in earlier assessment years, accepted by the Department, supported the assessee&#039;s explanation for the balance cash. Where the Department had not questioned the accumulated savings in those years and had no convincing basis to reject the explanation, the addition as income from undisclosed sources was unwarranted. The addition was deleted.</description>
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      <description>Consistent disclosure of cash savings in earlier assessment years, accepted by the Department, supported the assessee&#039;s explanation for the balance cash. Where the Department had not questioned the accumulated savings in those years and had no convincing basis to reject the explanation, the addition as income from undisclosed sources was unwarranted. The addition was deleted.</description>
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