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No Unaccounted Money Added: Assessee Cleared u/s 69A for Cash Found in Search, Claimed by Brother-in-Law.

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....Addition of unaccounted money u/s 69A - cash found during the course of search u/s 132 - the assessee all along claims that said cash belongs to his brother in law who also confirmed then no adverse inference could be drawn against the assessee that said cash belongs to the assessee and assessee is unable to explain source of cash found during the course of search - no addition....