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    <description>Section 69A applies where money found in an assessee&#039;s possession lacks a satisfactorily explained source. Agricultural land jointly held and cultivated by the assessee&#039;s father supported agricultural activity, but the absence of crop-sale records and proof of precise income prevented attribution of all produce to him. Accumulated agricultural savings were accepted only to a limited extent. Customary household savings attributed to the mother and wife were also partly accepted, resulting in partial relief while the balance cash addition remained sustained.</description>
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