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2015 (9) TMI 1748 - AT - Income TaxRevision u/s 263 - credit that was received and credited in the earlier year, cannot be added during the current year - HELD THAT:- We are of the considered opinion, that the submissions of the Ld. Sr. D.R. were upheld, for the reason that the addition in question, is not made u/s 68 of the Act. Thus the year of receipt of credit and entry into the books of accounts is of no consequence. No other argument has been advanced before us on this issue. Thus this ground of the assessee is dismissed.
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