Addition u/s 68 – credit of earlier year, additions made during ...

Section 68 Dispute: Prior Year Tax Credits Can't Justify Current Year Additions, Says Department.

September 12, 2013

Case Laws     Income Tax     AT

Addition u/s 68 – credit of earlier year, additions made during the current year under dispute - Whatever remedy available with the department could have been utilised in the preceding years. However, the same cannot be a ground to make the addition during this year. - AT

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